Coordination among internal audits, Audit & Supervisory Board audits and financial audits
First written in FY2020. 3 of 4 entries say "Advanced", first in FY2021. Latest entry: FY2024.
61 other companies' latest entry also says "Advanced".
- FY2024AdvancedAnnual report
「The Company’s internal audits consist of audits of the Group’s companies’ operations conducted by the head of the Administrative Division and 3 members of the Division in accordance with the audit plan. Because the Company has an organizational structure consisting solely of the Administrative Division and would otherwise be a party to its own internal audit, it outsources audits of the Division’s execution of operations to a third-party organization in accordance with the audit plan. The internal auditors report the audit results to the representative directors of each company, the Board of Directors and, through the full-time corporate auditor, the Board of Corporate Auditors. Each corporate auditor may request investigations as necessary, establishing a framework for effective cooperation.」
The Company provided specific disclosure of the coordination framework comprising internal audits of Group companies by 3 members of the Administrative Division, third-party audits of the Administrative Division itself, and reporting to the Board of Directors and the Board of Corporate Auditors. - FY2022AdvancedAnnual report
「The Company has an organizational structure consisting solely of the Administrative Division. Because it would otherwise be a party to its own internal audit, it outsources the audit to the third-party organization 株式会社エイ・アイ・パートナーズ, which audits the Administrative Division’s execution of operations in accordance with an audit plan prepared by the Representative Director. The internal auditors report the audit results to the representative directors of each company and to the corporate auditors. The corporate auditors may request investigations as necessary, establishing a framework for effective cooperation.」
The Company specifies a framework under which audits of the Administrative Division are outsourced to a third-party organization and the results of internal audits of the Group’s companies conducted by 3 members of the Administrative Division are also reported to the corporate auditors. - FY2021AdvancedAnnual report
「The Company has an organizational structure consisting solely of the Administrative Division. Because it would otherwise be a party to its own internal audit, it outsources the audit to the third-party organization 株式会社エイ・アイ・パートナーズ, which audits the Administrative Division’s execution of operations in accordance with an audit plan prepared by the Representative Director.」
The Company specifies a framework under which, in addition to internal audits of the Group’s companies, audits of the Company’s Administrative Division are outsourced to a third-party organization. The internal audit function comprises 2 people. - FY2020First statedAnnual report
「The corporate auditors, internal auditors and accounting auditors cooperate with one another, hold regular meetings among the 3 parties to share information on issues and areas for improvement, and strive to conduct audits efficiently and effectively.」
The Company describes a framework for improving audit efficiency and effectiveness through regular meetings and information sharing among the 3 parties.