監査

• Reading: かんさ
• Romaji: kansa
• Kanji breakdown: 監 (kan) — oversee, supervise; 査 (sa) — examine, investigate
• Pronunciation: /kan.sa/

Meaning

Audit; inspection; examination; supervision. A formal review of an organisation's financial records, processes, or compliance with regulations.

Can refer to external audit (外部監査) by independent accountants or internal audit (内部監査) by in-house compliance teams. Listed companies in Japan are legally required to undergo annual financial audits by certified public accountants (公認会計士). 監査役 (statutory auditor) is a distinct corporate officer role under Japanese company law.

Examples

1. 外部監査の結果、帳簿に不正の疑いがあることが判明した。 The results of the external audit revealed suspicions of irregularities in the accounting records.
2. 上場企業は毎年、公認会計士による財務監査を受ける法的義務がある。 Listed companies are legally obliged to undergo an annual financial audit by a certified public accountant.
3. 内部監査部門を強化することで、コンプライアンスリスクを大幅に低減できる。 Strengthening the internal audit function can significantly reduce compliance risk.

Usage Guide

Context: accounting, corporate governance, compliance, government oversight

Tone: official

Origin & History

Compound of 監 (to oversee, supervise — depicting an eye above a basin, symbolising watchful scrutiny) and 査 (to investigate, examine). Both characters carry the sense of careful official inspection.

Cultural Context

Era: Meiji–Modern

Generation: Adults

Social background: Business/Legal