Strengthening Audit Functions and Audits of Appropriateness
First written in FY2016. 6 of 10 entries say "Restated". Latest entry: 2026-06-22.
99 other companies' latest entry also says "Restated".
- 2026-06-22RestatedGovernance
「Audit & Supervisory Board Members: 4 (including 2 outside Audit & Supervisory Board Members)」
The corporate governance framework chart shows 4 Audit & Supervisory Board Members, including 2 outside members, and cooperation among the Audit Office, accounting auditor and Audit & Supervisory Board. - FY2026Planned changes to the composition of corporate auditorsAnnual report
「As of the date of submission of the Annual Securities Report, the Company had established an Audit & Supervisory Board comprising 1 full-time and 3 outside Audit & Supervisory Board members, including 1 certified public accountant with a substantial level of knowledge of finance and accounting. The Audit & Supervisory Board monitored the proceedings and resolution procedures of the Board of Directors, while the full-time Audit & Supervisory Board member conducted operational audits of each department.」
The Audit & Supervisory Board comprised 1 full-time and 3 outside members and met 12 times during the year. If the proposal for the election of an Audit & Supervisory Board member after the submission date is approved, the number of full-time members is scheduled to increase to 2. - 2026-05-28AdvancedGeneral Meetings of Shareholders
「The Audit & Supervisory Board Members formulate audit plans, including audit policies, and in principle hold an Audit & Supervisory Board meeting once a month. They ascertain the Company’s situation based on information sharing among the Audit & Supervisory Board Members and compile recommendations when necessary. In addition to attending Board of Directors meetings, they communicate with directors and other employees, cooperate with the Audit Office and accounting auditor, and audit the execution of duties by directors and employees.」
The Company specifically described its audit operations, including Audit & Supervisory Board meetings, audit planning, attendance at Board of Directors meetings, and cooperation with the Audit Office and accounting auditor. - FY2022Changes to the Audit & Supervisory Board structure and specification of the audit frameworkAnnual report
「With respect to audits by the Audit & Supervisory Board, the Company has established an Audit & Supervisory Board comprising 2 full-time Audit & Supervisory Board members, including 1 with extensive experience in accounting gained over many years as the head of the Company's Administration Department and a substantial level of knowledge of finance and accounting, and 2 outside Audit & Supervisory Board members, including 1 certified public accountant with a substantial level of knowledge of finance and accounting. By monitoring the proceedings and resolution procedures of the Board of Directors and conducting operational audits of each department through the full-time Audit & Supervisory Board members, the Company identifies issues requiring attention and periodically reviews the status of implementation of measures to address them.」
The Audit & Supervisory Board comprised 2 full-time and 2 outside members, an increase in full-time members from the structure through the previous fiscal year. The Audit & Supervisory Board met 12 times during the fiscal year, and the filing describes a structure that includes members with knowledge of finance and accounting. - FY2021RestatedAnnual report
「During the fiscal year, the company held 12 meetings of the Board of Corporate Auditors in total. The attendance of each corporate auditor was as follows.」
The company continues a system in which the Board of Corporate Auditors, internal audit and the accounting auditor work together to audit legality and appropriateness, and held 12 Board of Corporate Auditors meetings during the year. - FY2020RestatedAnnual report
「During the fiscal year, the company held 12 meetings of the Board of Corporate Auditors in total. The attendance of each corporate auditor was as follows.」
The company continues a system in which the Board of Corporate Auditors, internal audit and the accounting auditor work together to audit legality and appropriateness. It also disclosed the number of Board of Corporate Auditors meetings held during the year and attendance. - FY2019RestatedAnnual report
「For audits by the corporate auditors, the company has established a Board of Corporate Auditors consisting of 1 full-time corporate auditor and 3 part-time corporate auditors. By monitoring the content of Board of Directors meetings and resolution procedures and conducting operational audits of each division through the full-time corporate auditor, the company identifies issues requiring attention and regularly reviews the implementation status of countermeasures.」
The company continues Board of Corporate Auditor audits of the Board of Directors and business operations, regular reviews of responses to issues, and coordination with the accounting auditor and the Audit Office. - FY2018RestatedAnnual report
「For audits by the corporate auditors, the company has established a Board of Corporate Auditors consisting of 1 full-time corporate auditor and 3 part-time corporate auditors. By monitoring the content of Board of Directors meetings and resolution procedures and conducting operational audits of each division through the full-time corporate auditor, the company identifies issues requiring attention and regularly reviews the implementation status of countermeasures.」
The company continues Board of Corporate Auditor audits of the Board of Directors and business operations, regular reviews of responses to issues, and coordination with the accounting auditor and the Audit Office. - FY2017RestatedAnnual report
「For audits by the corporate auditors, the company has established a Board of Corporate Auditors consisting of 1 full-time corporate auditor and 3 part-time corporate auditors. By monitoring the content of Board of Directors meetings and resolution procedures and conducting operational audits of each division through the full-time corporate auditor, the company identifies issues requiring attention and regularly reviews the implementation status of countermeasures.」
The company continues a system in which the Board of Corporate Auditors, internal audit and the accounting auditor work together to audit both legality and appropriateness. - FY2016First statedAnnual report
「With respect to the audit function for management, the company will combine audits by the corporate auditors and the accounting auditor, Deloitte Touche Tohmatsu LLC, with the internal audit function of the Audit Office. From the standpoint of corporate governance, it will make full use of the corporate auditor system and seek to strengthen the audit function to cover not only legality audits of management decision-making and business execution, but also audits of appropriateness.」
The company stated that it would combine corporate auditor audits, accounting audits and internal audits, expanding the scope of audits beyond legality to include appropriateness.