Establishment and Operation of Group Internal Control and Compliance Frameworks
First written in FY2019. 6 of 8 entries say "Advanced", first in FY2020. Latest entry: FY2025.
80 other companies' latest entry also says "Advanced".
- FY2025AdvancedAnnual report
「The Company's Internal Audit Office comprises 38 members in total (as of the end of March 2025), including employees familiar with the Company's services and systems and holders of qualifications such as Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), and Certified Fraud Examiner (CFE).」
The Company operates the Internal Audit Office with 38 people and conducted risk-based audits covering information security, responses to administrative guidance, the Economic Security Promotion Act, the Act on Improving Transparency and Fairness of Digital Platforms, and other matters. - FY2024AdvancedAnnual report
「As its basic approach to governance, the Group aims to strengthen the "horizontal and vertical governance" best mix: a multifaceted oversight framework combining "horizontal governance" (the establishment of autonomous governance frameworks at each company suited to the realities of its business, based on the three lines model) and "vertical governance" (responding to a centralised, global operating environment for the Group as a whole).」
Following the Group's internal reorganisation, the Company reorganised its internal audit and internal control framework as "horizontal and vertical governance," combining each company's autonomy with centralised oversight of the Group as a whole. - FY2023AdvancedAnnual report
「The internal audit function comprises approximately 100 people, including employees of group companies. Each company determines how to establish its individual internal audit framework, conduct audits, and report on internal controls based on factors including its business activities, scale, and industry characteristics, and reports to the Company.」
The Company operates the internal audit function, including group companies, with approximately 100 people, expanding a framework that combines horizontal and vertical governance. - FY2022AdvancedAnnual report
「The internal audit function comprises a total of 97 people, including employees of group companies. Each company determines how to establish its individual internal audit framework, conduct audits, and report on internal controls based on factors including its business activities, scale, and industry characteristics, and reports to the Company.」
The Company operates the internal audit function, including group companies, with 97 people, implementing an internal control and audit framework that combines horizontal and vertical governance. - FY2022-Q2RestatedAnnual report
「In response to the special committee’s recommendations, we will further promote and strengthen initiatives already under way, appropriately share with each operating company in our Group the knowledge gained through LINE Corporation’s initiatives to strengthen company-wide governance and risk management functions, as well as other examples, and further advance efforts to improve governance across the Group.」
The Company continues to improve the existing Group internal control and compliance framework by sharing with each group operating company the knowledge gained from strengthening governance and risk management at LINE. - FY2021AdvancedAnnual report
「The internal audit organisation comprises a total of 84 people, including employees of group companies. Each company determines how to establish its individual internal audit framework and conduct audits based on factors including its business activities, scale, and industry characteristics, and reports to the Company.」
For the Group following the transition to a holding company structure and the LINE integration, the Company operates an internal audit organisation of 84 people, the Group CCO Meeting, and internal control guidance for subsidiaries. - FY2020AdvancedAnnual report
「A Group CCO Meeting comprising the compliance officers of group companies will be established.」
The internal control and compliance framework is operated across the Group through the Group CCO Meeting, guidance to subsidiaries by the Internal Audit Department, and a common corporate code of conduct and compliance programme. - FY2019First statedAnnual report
「The Company's Internal Audit Department provides guidance to each group company on establishing an internal control environment modelled on the internal control system adopted by the Company.」
The Company disclosed the development and operation of an internal control and regulatory compliance framework covering subsidiaries through the Internal Audit Office, Audit and Supervisory Committee, Compliance Committee, internal whistleblowing system, and Group CCO Meeting.