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外部監査人研修所

地方自治体外部監査

外部監査制度についてpdf
包括外部監査-条例の制定状況等(総務省)pdf
地方自治法に基づく外部監査制度

包括外部監査と個別外部監査があります。
自治体は、包括外部監査契約の基づき包括外部監査を委託しますが、外部監査人は、公認会計士、弁護士、税理士及び国の会計検査の経験者でなければなりませ。特定行政書士は、地方自治体の行政不服審査会委員に就任することができますが外部監人にある資格がありません。

地方公会計
地方公会計は、地方自治体の会計をいいます。地方自治体会計とも言います。地方公会計は、単式、現金主義などの弊害があり近年は企業会計のシステムを導入する地方公会計が主流になってきています。しかし、企業会計は、孫根来計算書もさることながら財政状態を表す貸借対照表が重要視されています。また、地方公会計が企業会計のシステムを導入したとはいえまだまだ改善が必要であることには変わりがありません。研究者、行政書士、税理士、自治体職員などが発起して日本地方公会計学会を立ち上げています。

日本地方公会計学会link
日本経営監査学会link

公認外部監査人は、両学会の正会員です。


テキストのコピーはできません。

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