Understanding 任意監査: Insights into Voluntary Audits and Their Implications

Introduction

This paper explores the concept of 任意監査 (nin’i kansa), or voluntary audits, highlighting their significance in contemporary financial practices. Voluntary audits are conducted at the discretion of an organization rather than mandated by law, aimed at enhancing transparency and accountability. The purpose of this report is to examine the implications of voluntary audits on organizational performance and stakeholder trust, as well as the potential benefits and dra