Correspondence of agricultural cooperative federation and the subject of the agricultural cooperative audit system under the revised agricultural cooperative law
2016
Masaki, S. (Hokkaido University (Japan))
The purpose of this study is to review the problems and measures under the new agricultural cooperatives audit system. The new agricultural cooperatives audit system is concerned about the operational audit, the weakening of the adjustment and representative functions of the Central Council, the increase in audit costs in the unit agricultural cooperatives, and the positioning of agricultural cooperatives audit officers. For this problem, JA group Hokkaido is suggesting a link with public accountants and agricultural cooperatives, the prevention of bankruptcy in unit agricultural cooperatives through a link with JA Bank, and comprehensive consideration of the audit cost.
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