Specific Remedial and Internal-Control Improvements Following Fraudulent Transactions
First written in FY2018. 1 of 2 entries say "Advanced", first in FY2021. Latest entry: FY2021.
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- FY2021AdvancedAnnual report
「当社は、再発防止と子会社管理の徹底を目的として、下記の内部統制上の改善への取り組みを続けており、さらに、グループ統合により連結子会社６社の吸収合併を行ったことで、グループの大部分において当社が直接的に統制を行う体制を整えました。」
架空取引後の10項目の内部統制改善策を継続するだけでなく、6社吸収合併によりグループの大部分を親会社が直接統制する体制が整備された。 - FY2018First statedAnnual report
「1. Thoroughly build relationships with business partners 2. Thoroughly manage credit 3. Thoroughly educate personnel on the importance of controls 4. Review subsidiary organizations and separate administrative and sales divisions 5. Involve the Company in approval processes and related matters 6. Thoroughly provide compliance training 7. Strengthen group internal audits 8. Review matters reported to subsidiary boards of directors and key Company meetings 9. Develop rules and manuals 10. Strengthen coordination among administrative divisions across the group」
Following the fictitious transactions, 10 specific measures were presented systematically for the first time, including direct contact with counterparties, credit reviews by independent administrative divisions, separation of administrative and sales functions, parent-company approval of internal applications and seals, regular compliance training and whistleblowing, more frequent internal audits, revised reporting structures, improved rules and manuals, and stronger coordination among administrative divisions.