An Audit Framework Linking the Internal Audit Office, Audit & Supervisory Board and Accounting Auditor
First written in FY2017. 3 of 6 entries say "Restated". Latest entry: FY2026.
60 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「内部監査は、代表取締役の直轄組織である内部監査室（３名専従）が担当しております。内部監査の実効性を確保するための取組として、内部監査室では、子会社を含む業務執行部署の内部統制の整備・運用の状況及び業務執行の有効性、効率性を監査し、その結果を代表取締役のみならず、取締役会並びに監査役及び監査役会へ報告しております。」
内部監査室の専従者数が2名から3名へ増加した。子会社を含む監査結果を代表取締役だけでなく取締役会、監査役、監査役会へ報告する体制を継続している。 - FY2024AdvancedAnnual report
「内部監査は、代表取締役の直轄組織である内部監査室（２名専従）が担当しております。内部監査の実効性を確保するための取組として、内部監査室では、子会社を含む業務執行部署の内部統制の整備・運用の状況及び業務執行の有効性、効率性を監査し、その結果を代表取締役のみならず、取締役会並びに監査役及び監査役会へ報告しております。」
専従2名の内部監査室が子会社を含む業務執行部署を監査し、従来の代表取締役・監査役会に加えて取締役会にも報告する体制を明示した。 - FY2022RestatedAnnual report
「Internal audits are conducted by the Internal Audit Office, an organization directly reporting to the representative director and staffed by 2 dedicated employees. The office audits the status of the development and operation of internal controls and the effectiveness and efficiency of business execution departments, including subsidiaries, and reports the results to the representative director and the Audit & Supervisory Board.」
専従2名の内部監査室が子会社を含む業務執行部署を監査し、代表取締役及び監査役会へ報告する体制を継続している。 - FY2021RestatedAnnual report
「Internal audits are conducted by the Internal Audit Office, an organization directly reporting to the representative director and staffed by 2 dedicated employees. The office audits the status of the development and operation of internal controls and the effectiveness and efficiency of business execution departments, including subsidiaries, and reports the results to the representative director and the Audit & Supervisory Board.」
専従2名の内部監査室、監査役会、会計監査人の連携による監査体制を引き続き記載している。 - FY2018RestatedAnnual report
「Internal audits are conducted by the Internal Audit Office, an organization directly reporting to the representative director and staffed by 2 dedicated employees. The office audits the status of the development and operation of internal controls and the effectiveness and efficiency of business execution departments, including subsidiaries, and reports the results to the representative director and the Audit & Supervisory Board.」
専従２名の内部監査室が子会社を含む内部統制・業務執行を監査し、代表取締役・監査役会へ報告する体制を再掲している。 - FY2017First statedAnnual report
「Internal audits are conducted by the Internal Audit Office, an organization directly reporting to the representative director and staffed by 2 dedicated employees. The office audits the status of the development and operation of internal controls and the effectiveness and efficiency of business execution departments, including subsidiaries, and reports the results to the representative director and the Audit & Supervisory Board.」
The Company describes a framework in which a 2-person dedicated Internal Audit Office audits internal controls and business execution, including at subsidiaries, and reports to the representative director and the Audit & Supervisory Board.