Coordination among Internal Audit, Audit & Supervisory Committee Audit, and Accounting Auditor Audits through Three-Way Audit Meetings
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2024.
99 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The Audit and Supervisory Committee works closely with the Internal Audit Office and the accounting auditor to strengthen the audit function.」
The company continues to strengthen its audit function through coordination among the Audit and Supervisory Committee, Internal Audit Office and accounting auditor. - FY2023ReframedAnnual report
「The Audit and Supervisory Committee works closely with the Internal Audit Office and the accounting auditor to strengthen the audit function.」
The former coordination among corporate auditor audits, internal audits and financial statement audits has been restructured as coordination among the Audit and Supervisory Committee, Internal Audit Office and accounting auditor. - FY2021RestatedAnnual report
「In addition to attending meetings of the Board of Directors and Management Committee, outside directors and outside corporate auditors exchange views and share information on internal audits, corporate auditor audits and financial statement audits, and coordinate with one another by, among other means, attending the accounting auditor’s report to the Board of Corporate Auditors on the annual financial statements.」
The company continues to share information and coordinate among internal audits, corporate auditor audits and financial statement audits. - FY2020RestatedAnnual report
「In addition to attending meetings of the Board of Directors and Management Committee, outside directors and outside corporate auditors exchange views and share information on internal audits, corporate auditor audits and financial statement audits, and coordinate with one another by, among other means, attending the accounting auditor’s report to the Board of Corporate Auditors on the annual financial statements.」
The company continues to share information and coordinate among internal audits, corporate auditor audits and financial statement audits. - FY2019First statedAnnual report
「In order to improve the effectiveness of corporate auditor audits, internal audits and audits by the accounting auditor, as well as the quality of audits across the company and their coordination and mutual complementarity, the company generally holds three-way audit meetings each quarter. It works to strengthen close coordination among the audits through reporting on audit plans and results, sharing information, and exchanging views.」
The company explicitly describes, for the first time, a coordination initiative under which corporate auditor audits, internal audits and audits by the accounting auditor share audit plans and results through quarterly meetings.