Audit Framework Based on Coordination Among the Internal Audit Office, the Audit and Supervisory Committee, and the Accounting Auditor
First written in FY2021. 2 of 5 entries say "Advanced", first in FY2022. Latest entry: 2026-06-26.
Tomoe moved to the "Worse" side of this theme in 2023, 3 years before the typical company in this theme (2026).
59 other companies' latest entry also says "Advanced".
- 2026-06-26AdvancedGovernance
「Audit and Supervisory Committee Office Internal Audit Office」
The diagram detailed the support, direction and instructions, reporting, coordination, audit and oversight relationships among the Audit and Supervisory Committee Office, Internal Audit Office, accounting auditor and Audit and Supervisory Committee. - FY2025SoftenedAnnual report
「The 4 members of the Internal Audit Office also serve concurrently in the Audit & Supervisory Committee Office, and a system has been established to ensure that the results of audits and other matters are reported to the Audit & Supervisory Committee without delay.」
The number of Internal Audit Office members serving concurrently in the Audit & Supervisory Committee Office decreased from the 5 previously reported to 4, while the reporting and coordination framework with the Audit & Supervisory Committee continues. - FY2023SoftenedAnnual report
「The 5 members of the Internal Audit Office also serve concurrently in the Audit & Supervisory Committee Office, and a system has been established to ensure that the results of audits and other matters are reported to the Audit & Supervisory Committee without delay.」
The number of Internal Audit Office members serving concurrently in the Audit & Supervisory Committee Office decreased from the 6 previously reported to 5, while the reporting and coordination framework with the Audit & Supervisory Committee continues. - FY2022AdvancedAnnual report
「The 6 members of the Internal Audit Office also serve concurrently in the Audit & Supervisory Committee Office, and a system has been established to ensure that the results of investigations are reported to the Audit & Supervisory Committee without delay.」
The number of Internal Audit Office members increased from the 5 previously reported to 6, and the reporting and coordination framework with the Audit & Supervisory Committee was made more specific. During the current fiscal year, the Audit & Supervisory Committee met 16 times, and all 3 members attended all 16 meetings. - FY2021First statedAnnual report
「The 5 members of the Internal Audit Office also serve concurrently in the Audit & Supervisory Committee Office, and a system has been established to ensure that the results of investigations are reported to the Audit & Supervisory Committee without delay.」
For the first time, a specific coordination framework was presented under which the Audit & Supervisory Committee, accounting auditor and internal control department share investigation results, centered on the 5 members of the Internal Audit Office.