Establishment of Internal Control and Internal Audit Systems and Coordination Among Audit Functions

「The Internal Audit Office conducts regular internal audits of each business execution department, including each division. Audit planning, implementation, reporting of results and reporting on the status of remedial measures are carried out in coordination with the Board of Directors, Audit and Supervisory Committee and accounting auditor. Issues are always fed back to the audited department, and their remediation status is always checked and reassessed continuously in the next audit.」

「The Internal Audit Office conducts regular internal audits of each business execution department, including each division. Audit planning, implementation, reporting of results and reporting on the status of remedial measures are carried out in coordination with the Board of Directors, Audit and Supervisory Committee and accounting auditor. Issues are always fed back to the audited department, and their remediation status is always checked and reassessed continuously in the next audit.」

「The Internal Audit Office conducts regular internal audits of each business execution department, including each division. Audit planning, implementation, reporting of results and reporting on the status of remedial measures are carried out in coordination with the Board of Directors, Audit and Supervisory Committee and accounting auditor. Issues are always fed back to the audited department, and their remediation status is always checked and reassessed continuously in the next audit.」

「The Internal Audit Office conducts regular internal audits of each business execution department, including each division. Audit planning, implementation, reporting of results and reporting on the status of remedial measures are carried out in coordination with the Board of Directors, Audit and Supervisory Committee and accounting auditor. Issues are always fed back to the audited department, and their remediation status is always checked and reassessed continuously in the next audit.」

「At the company, the Internal Audit Office conducts internal audits regularly, and the head of the Internal Audit Office reports the audit process and results to the Representative Director and President. In principle, a full-time Audit and Supervisory Committee member attends the internal audits, so the audits are effectively conducted in coordination with the Audit and Supervisory Committee. The Internal Control Promotion Office conducts internal control audits in accordance with the company's internal regulations, and its head reports the audit process and results to the Board of Directors.」

「During the fiscal year, the Audit and Supervisory Committee members received reports on the conduct of accounting audits from the Internal Audit Office and other relevant departments and the accounting auditor, exchanged views at the Three-way Audit Liaison Meeting, and contributed to the formation of their respective audit opinions through coordination.」

「During the fiscal year, the Internal Audit Office conducted internal audits regularly, and the head of the Internal Audit Office reported the audit process and results to the Representative Director and President. In principle, a full-time Audit and Supervisory Committee member attends the internal audits, so the audits are effectively conducted in coordination with the Audit and Supervisory Committee. The Internal Control Promotion Office conducted internal control audits in accordance with the company's internal regulations, and its head reported the audit process and results to the Board of Directors.」

「The Internal Control Promotion Office provides guidance on the development and operation of internal controls in all business execution departments, conducts internal control audits, and analyzes, evaluates and reports on the status of risk management. Specifically, it evaluates the development and operation of various regulations establishing the company's organization, segregation of duties and authority, and determines and reports the extent to which controls over internal control risks are functioning in practice.」