Indices of 'Internal Control' for the Purpose of International Comparison

The Local Autonomy Act of Japan was modified in 2017 and an new element, named Internal Control was included to be introduced in 2020.This is a new way of tightening control on the operation of local governments.This is first introduced to prefectural governments and Designated Cities, which are large local governments.Chief executive officers of those local governments are obligated to take actions including establishment of plans and reports against misconducts.This paper takes this opportunity to review existing measures in local government system in Japan and considers the indices for international comparison in controls of the executive organisations of local governments.