Internal Audit, Internal Whistleblowing, and Development of Internal Controls over Financial Reporting
First written in FY2018. 3 of 6 entries say "Advanced", first in FY2022. Latest entry: FY2026.
4 other companies' latest entry also says "Other".
- FY2026Change in the number of audit personnelAnnual report
「Internal audits are conducted by the Internal Audit Office, an organization independent of the operating divisions and under the direct supervision of the president, which had 3 people as of the date of filing the Securities Report.」
The Internal Audit Office is described as having 3 people as of the filing date, changed from the previously disclosed structure of 4 people. Meanwhile, 7 dedicated Audit & Supervisory Board staff members are assigned. - FY2024AdvancedAnnual report
「The company has established an Internal Audit Office under the direct supervision of the president and increased its staff by 1 in April 2024, bringing the total to 4.」
The company describes an increase in the Internal Audit Office from 3 to 4 people, including 1 certified public accountant and 1 CIA-qualified employee. - FY2023AdvancedAnnual report
「The company has established an Internal Audit Office of 3 people under the direct supervision of the president. To enhance the office's professional expertise, it hired 1 certified public accountant and 1 Internal Audit Office member obtained the Certified Internal Auditor (CIA) qualification.」
In addition to the 3-person Internal Audit Office under the direct supervision of the president, the company identifies the hiring of 1 certified public accountant and 1 CIA-qualified employee, providing more detail on the expertise of its audit framework. - FY2022AdvancedAnnual report
「The company has established an Internal Audit Office (3 people) as an organization under the direct supervision of the president.」
The company describes an Internal Audit Office of 3 people under the direct supervision of the president and 2 Audit & Supervisory Board staff members, providing more detail on its audit and internal control framework. - FY2019RestatedAnnual report
「The Internal Audit Office coordinates with the internal audit departments of subsidiaries and conducts audits in accordance with the internal audit regulations. Matters considered likely to have a significant impact on management are reported to the president, Audit & Supervisory Board members and the Group Management Meeting, among others.」
The company continues to maintain a Group-wide control framework that includes internal audits, whistleblowing and internal controls over financial reporting. - FY2018First statedAnnual report
「To ensure the reliability of financial reporting by the company and its subsidiaries, the Group develops and operates the necessary and appropriate internal controls over financial reporting based on its Basic Plan and Policy on Internal Controls over Financial Reporting. It continuously evaluates the framework and its operation and implements any necessary corrective measures.」
The company describes the development, operation and ongoing evaluation of internal controls to ensure reliable financial reporting, as well as a control framework that includes internal audits and a whistleblowing system.