Management Oversight Framework by the Internal Audit Office, Corporate Auditors and Outside Officers
First written in FY2017. 1 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2023: 3 of 24 companies on the "Worse" side.
12 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Internal audits at the company are conducted by the Internal Audit Office, an organization independent of the business execution divisions and reporting directly to the President and Representative Director, which currently has 2 dedicated employees.」
The company continues to maintain a structure in which 2 dedicated employees are assigned to the Internal Audit Office reporting directly to the President and Representative Director, with coordination among the Board of Directors, audit and supervisory board members, and the accounting auditor. - FY2022A structure with 2 dedicated internal audit personnel is described.Annual report
「Internal audits at the company are conducted by the Internal Audit Office, an organization independent of the business execution divisions and reporting directly to the Representative Director, which currently has 2 dedicated employees.」
The company describes a structure in which the Internal Audit Office reports directly to the Representative Director, with 2 dedicated employees, an audit plan, and a process for reporting to the Board of Directors. - FY2019Coordination among internal audit personnel, audit and supervisory board members, and the accounting auditor is described.Annual report
「The internal audit personnel verify the legality and propriety of business activities, report the audit results to the Board of Directors, and provide guidance on matters requiring improvement. The internal audit function has one member and operates directly under the Representative Director.」
The company has one internal audit staff member reporting directly to the Representative Director and describes coordination through information sharing with audit and supervisory board members and the accounting auditor. - FY2017First statedAnnual report
「The company has established an Internal Audit Office as the department responsible for internal audits. Two dedicated employees conduct internal audits across the company and monitor the propriety of business execution in coordination with the full-time audit and supervisory board member.」
The company specifically describes an oversight structure combining the Internal Audit Office, the full-time audit and supervisory board member, and outside officers.