Ensuring Proper Business Operations through Three-Way Audits and Internal Control Systems
First written in FY2020. 1 of 3 entries say "Advanced", first in FY2021. Latest entry: FY2022.
100 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Internal Audit Office, Audit and Supervisory Committee and accounting auditor hold meetings once each quarter to share information on specific issues, including audit procedures and evaluation results, explain and report on one another's audit results, and coordinate their work to improve audit quality.」
The practice of audit coordination, with the Audit and Supervisory Committee, Internal Audit Office and accounting auditor sharing information quarterly, continues. - FY2021AdvancedAnnual report
「The Internal Audit Office, Audit and Supervisory Committee and accounting auditor hold meetings once each quarter to share information on specific issues, including audit procedures and evaluation results, explain and report on one another's audit results, and coordinate their work to improve audit quality.」
Regarding audit coordination based on the three-way audit system, the company describes the specific practice of quarterly information sharing among the Audit and Supervisory Committee, Internal Audit Office and accounting auditor after changing to a company with an audit and supervisory committee. - FY2020First statedAnnual report
「The statutory auditor's audit, financial statement audit and internal audit work together as a three-way audit system to identify issues and provide advice regarding various risks.」
The company has established an oversight and audit structure through coordination among the Board of Directors, outside officers, the Board of Statutory Auditors, the accounting auditor and the Internal Audit Office.