International Research of the Model Development in the Public Sector Auditing and Policy Assessment

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In recent years, the public sector accounting has been focused on by Japanese public. Particularly, the introduction of the accounting technique of a private sector into a public sector is discussed in this field. The corresponded auditing techniques are needed, and the introduction of the policy assessment that functions as the audit for operation in private sector is encouraged in the public sector. However, the integrated research for that had been extremely limited and the model which explains how the auditing or the policy assessment should correspond to the related information on a public sector including both quantitative and qualitative information has not offered.Under such understandings, this research tried to examine the issues that relates to the auditing and the policy assessment in the public sector in these days and also the related issues in the private sector. In that, the advanced foreign cases in Britain, Australia and the United States, etc. where the accounting and the audit techniques of a private sector have been introduced into a public sector are comparatively researched. For this reason, with the co-operation of Mark Christensen (Australia) and Christopher Humphrey (U.K.) as the overseas co-operative researchers, the auditing practice and the situation of the policy assessment in these countries and the current status of the model construction research have been examined. Furthermore, it is tried to extend the research to the further or additional issues which might be obstruct this model evaluation and should be examined in the future such as the ethical problem of auditor.