Coordination Between Internal Audit and the Three Audit Functions
First written in FY2017. 3 of 6 entries say "Advanced", first in FY2020. Latest entry: FY2026.
The whole theme swung hardest in 2023: 3 of 24 companies on the "Worse" side.
17 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Specifically, the Internal Audit Office, the internal audit function, consisting of 4 people, conducts audits of all divisions, including through interviews and reviews of approval documents. The audit results are reported directly to the Board of Directors and to the Representative Director and President, as well as at important meetings attended by directors, full-time Audit and Supervisory Committee members and key executives, where they are used to issue instructions for improvement and other purposes.」
The Group has specified that, in addition to audits of all divisions by the 4-person Internal Audit Office, audit results are reported directly to the Board of Directors and used to issue instructions for improvement. - 2026-09-03RestatedGeneral Meetings of Shareholders
「補欠の監査等委員である取締役１名の選任をお願いしたいと存じます。」
内部監査室長を補欠の監査等委員である取締役候補者とし、監査機能を補完する体制を再確認している。 - FY2025AdvancedAnnual report
「Specifically, the Internal Audit Office, the internal audit function, consisting of 4 people, conducts audits of all divisions, including through interviews and reviews of approval documents.」
The Internal Audit Office has increased from 3 to 4 people and continues to conduct audits of all divisions and coordinate the three-way audit functions with the Audit and Supervisory Committee and the audit firm. - FY2022RestatedAnnual report
「Specifically, the Internal Audit Office, the internal audit function, consisting of 3 people, conducts audits of all divisions, including through interviews and reviews of approval documents, and reports the audit results to the Representative Director and President. In addition, the results of internal audits are reported to the Audit and Supervisory Committee, and to the audit firm as necessary, so that the three-way audit functions comprising audits by the Audit and Supervisory Committee, the audit firm and internal audit can coordinate effectively in conducting audits.」
The Group has reconfirmed that the 3-person Internal Audit Office audits all divisions and coordinates the three-way audit functions with the Audit and Supervisory Committee and the audit firm. - FY2020AdvancedAnnual report
「Specifically, the Internal Audit Office, the internal audit function, consisting of 3 people, conducts audits of all divisions, including through interviews and reviews of approval documents, and reports the audit results to the Representative Director and President. In addition, the results of internal audits are reported to the Audit and Supervisory Committee, and to the audit firm as necessary, so that the three-way audit functions comprising audits by the Audit and Supervisory Committee, the audit firm and internal audit can coordinate effectively in conducting audits.」
The Internal Audit Office has been disclosed as a 3-person organization, with specific details provided on audits of all divisions and coordination among the three-way audit functions with the Audit and Supervisory Committee and the audit firm. - FY2017First statedAnnual report
「Specifically, the Internal Audit Office (1 person) is responsible for auditing all divisions and reports the audit results to the Representative Director and President. In addition, the results of internal audits are reported to the Audit and Supervisory Committee, and to the audit firm as necessary, so that the three-way audit functions comprising audits by the Audit and Supervisory Committee, the audit firm and internal audit can work together effectively.」
The Group has disclosed for the first time in specific terms a framework under which the Internal Audit Office audits all divisions and coordinates the three-way audit functions with the Audit and Supervisory Committee and the audit firm.