Risk to the effectiveness of internal controls over financial reporting
First written in FY2016. 6 of 7 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2023: 2 of 10 companies on the "Worse" side.
10 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The Company develops and operates the Group's internal control system over financial reporting, led by the Internal Audit Department. However, if the system fails to function effectively and material deficiencies requiring disclosure exist at the end of the fiscal period, this could affect the reliability of the Group's financial reporting.」
The company continues to identify risks relating to the development and operation of internal controls over financial reporting, led by the Internal Audit Department, and deficiencies in those controls. - FY2022RestatedAnnual report
「The Company develops and operates the Group's internal control system over financial reporting, led by the Internal Audit Department. However, if the system fails to function effectively and material deficiencies requiring disclosure exist at the end of the fiscal period, this could affect the reliability of the Group's financial reporting.」
The company continues to identify risks relating to the development and operation of internal controls over financial reporting, led by the Internal Audit Department, and deficiencies in those controls. - FY2020RestatedAnnual report
「The Company develops and operates the Group's internal control system over financial reporting, led by the Internal Audit Department. However, if the system fails to function effectively and material deficiencies requiring disclosure exist at the end of the fiscal period, this could affect the reliability of the Group's financial reporting.」
The company continues to identify the risk that deficiencies in internal controls over financial reporting, led by the Internal Audit Department, could affect the reliability of financial reporting. - FY2019RestatedAnnual report
「However, if the system fails to function effectively and material deficiencies requiring disclosure exist at the end of the fiscal period, this could affect the reliability of the Group's financial reporting.」
The risk of internal controls over financial reporting failing to function effectively continues to be identified. - FY2018RestatedAnnual report
「However, if the system fails to function effectively and material deficiencies requiring disclosure exist at the end of the fiscal period, this could affect the reliability of the Group's financial reporting.」
The risk of internal controls over financial reporting failing to function effectively continues to be identified. - FY2017RestatedAnnual report
「However, if the system fails to function effectively and material deficiencies requiring disclosure exist at the end of the fiscal period, this could affect the reliability of the Group's financial reporting.」
The risk of internal controls over financial reporting failing to function effectively continues to be identified. - FY2016First statedAnnual report
「However, if the system fails to function effectively and material deficiencies requiring disclosure exist at the end of the fiscal period, this could affect business performance.」
The company identifies the risk that deficiencies in internal controls over financial reporting could affect business performance.