Establishment of an Independent, Dedicated Internal Audit Office Reporting Directly to the Representative Director
First written in FY2019. 1 of 3 entries say "Advanced", first in FY2020. Latest entry: FY2021.
Eltes moved to the "Worse" side of this theme in 2021, 5 years before the typical company in this theme (2026).
4 other companies' latest entry also says "Softened".
- FY2021SoftenedAnnual report
「Internal audits are conducted by the Internal Audit Office, an independent, dedicated organization reporting directly to the Representative Director, with 1 dedicated staff member.」
The framework of an Internal Audit Office reporting directly to the Representative Director has been maintained, but it is now described as a structure with 1 dedicated staff member, changed from the 3-person structure disclosed in the previous annual report. - FY2020AdvancedAnnual report
「Internal audits are conducted by the Internal Audit Office, an independent, dedicated organization reporting directly to the Representative Director and consisting of 3 people, to verify the appropriateness of the business.」
The Internal Audit Office reporting directly to the Representative Director is now described as consisting of 3 people, changed from a structure with 1 dedicated staff member. - FY2019First statedAnnual report
「To further ensure the independence and improve the quality of internal audits, the company established an independent, dedicated Internal Audit Office reporting directly to the Representative Director and assigned 1 dedicated staff member to conduct internal audits.」
The company changed from a system of mutual audits conducted by multiple personnel to a structure comprising an Internal Audit Office reporting directly to the Representative Director and 1 dedicated staff member.