Establishment of a Four-Tier Audit Framework and Store巡回 Audits
First written in FY2016. 5 of 10 entries say "Advanced", first in FY2017. Latest entry: 2026-07-01.
99 other companies' latest entry also says "Restated".
- 2026-07-01RestatedGovernance
「Continued to formalize monthly and annual reporting lines from the Internal Audit Office to the Board of Directors, statutory auditors and outside directors. Store audits are conducted through巡回 audits by the Internal Audit Office, area managers and the Sales Support Office.」
Audit, direction and reporting, monitoring and recommendation channels consistent with the existing internal and store audit framework were illustrated. - FY2026AdvancedAnnual report
「In addition to directly reporting the results of internal control audits and internal audit plans to the Board of Directors, the Internal Audit Office holds monthly reporting meetings with the statutory auditors and reports audit results and other matters. It also holds annual reporting meetings with outside directors to report on the status of risk controls concerning the company's various risks.」
Continued to formalize monthly and annual reporting lines from the Internal Audit Office to the Board of Directors, statutory auditors and outside directors. Store audits are conducted through巡回 audits by the Internal Audit Office, area managers and the Sales Support Office. - 2026-06-04AdvancedGeneral Meetings of Shareholders
「The Internal Audit Office shall conduct regular audits of subsidiaries.」
Regular audits of subsidiaries were specified in addition to existing audits involving store visits and reports to the board and other bodies. - FY2025AdvancedAnnual report
「In addition to directly reporting the results of internal control audits and internal audit plans to the Board of Directors, the Internal Audit Office holds monthly reporting meetings with the statutory auditors and reports audit results and other matters. It also holds annual reporting meetings with outside directors to report on the status of risk controls concerning the company's various risks.」
Clarified the reporting lines from the Internal Audit Office to the Board of Directors, statutory auditors and outside directors, and specified monthly and annual reporting procedures. - FY2024AdvancedAnnual report
「To ensure effective audits of stores located throughout Japan, in addition to audits by the Internal Audit Office, including store巡回 audits, area managers and the Sales Support Office conduct regular巡回 audits, enforcing legal compliance and safety management. (The Sales Support Office is established only at Round One Japan Co., Ltd.)」
After the transition to a holding company structure, explicitly described a multifaceted store audit framework including the Sales Support Office and area managers of the operating company, Round One Japan. - FY2023RestatedAnnual report
「To ensure effective audits of stores located throughout Japan, in addition to audits by the Internal Audit Office, including store巡回 audits, the Sales Support Office conducts regular巡回 audits, enforcing legal compliance and safety management.」
The four-tier audit framework, store巡回 audits by the Internal Audit Office and regular巡回 audits by the Sales Support Office continued. - FY2021RestatedAnnual report
「To ensure effective audits of stores located throughout Japan, in addition to audits by the Internal Audit Office, including store巡回 audits, the Sales Support Office conducts regular巡回 audits, enforcing legal compliance and safety management.」
The four-tier audit framework,巡回 audits by the Internal Audit Office and regular巡回 audits by the Sales Support Office continued. - FY2018RestatedAnnual report
「To ensure effective audits of stores located throughout Japan, in addition to audits by the Internal Audit Office, including store巡回 audits, the Sales Support Office conducts regular巡回 audits, enforcing legal compliance and safety management.」
The four-tier audit framework,巡回 audits by the Internal Audit Office and regular巡回 audits by the Sales Support Office continue. - FY2017AdvancedAnnual report
「To ensure effective audits of stores located throughout Japan, in addition to audits by the Internal Audit Office, including store巡回 audits, the Sales Support Division conducts regular巡回 audits, enforcing legal compliance and safety management.」
In addition to the four-tier audit framework, explicitly described store巡回 audits by the Internal Audit Office and regular巡回 audits by the Sales Support Division. - FY2016First statedAnnual report
「1) Establishment of a four-tier audit framework (see organizational chart): The Sales Support Division primarily audits store operations and management. The Internal Audit Office audits the entire executive organization, including stores. The Compliance and Risk Management Team proposes improvements from the perspectives of effectiveness and efficiency concerning the development and operation of the internal control system. Statutory auditors audit the legality and appropriateness of the Board of Directors' execution of duties. In addition to these four tiers of audits, the accounting auditor conducts accounting audits.」
A framework combining audits by the Sales Support Division, Internal Audit Office, Compliance and Risk Management Team and statutory auditors with audits by the accounting auditor.