Coordination Among Internal Audit, Audit and Supervisory Committee Audit, and Accounting Audit
First written in FY2019. 2 of 5 entries say "Advanced", first in FY2020. Latest entry: FY2024.
99 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「Our audit structure is based on 3 elements: internal audits, audits conducted by the Audit & Supervisory Committee, and financial statement audits conducted by the accounting auditor.」
The Company continued to describe an audit structure based on coordination among internal audit, Audit & Supervisory Committee audits and financial statement audits. - FY2022RestatedAnnual report
「During the fiscal year under review, the Audit & Supervisory Committee held 14 meetings. The attendance of each Audit & Supervisory Committee member was as follows.」
The Audit & Supervisory Committee held 14 meetings, continuing to share audit plans, results and findings with the internal and accounting auditors and coordinate with them. - FY2021AdvancedAnnual report
「During the fiscal year under review, the Audit & Supervisory Committee held 14 meetings. The attendance of each Audit & Supervisory Committee member was as follows.」
The Audit & Supervisory Committee held 14 meetings during the year, and the Company provided specific details on how audit plans, results and findings are shared with the internal and accounting auditors. - FY2020AdvancedAnnual report
「Our audit structure is based on 3 elements: internal audits, audits conducted by the Audit & Supervisory Committee, and financial statement audits conducted by the accounting auditor. The Audit & Supervisory Committee and the accounting auditor hold regular meetings, exchange their respective audit plans, and explain and report on audit results and other matters in order to improve audit quality.」
The Company provided specific details on coordination within the 3-part audit framework, including the exchange of audit plans and results, regular meetings, and exchanges of views involving the internal auditor. - FY2019First statedAnnual report
「Our audit structure is based on 3 elements: internal audits, audits conducted by the Audit & Supervisory Committee, and financial statement audits conducted by the accounting auditor.」
The Company described the 3-part audit structure and coordination through the sharing of audit plans and results and the exchange of views.