Internal Controls to Ensure the Reliability of Financial Reporting
First written in FY2017. 3 of 5 entries say "Restated". Latest entry: FY2026.
Corona moved to the "Worse" side of this theme in 2026.
1 other company's latest entry also says "Reframed".
- FY2026ReframedAnnual report
「To promote internal control over financial reporting smoothly and efficiently, the company establishes internal control regulations and guidelines for evaluating internal controls, sets out the basic framework for internal control, and clarifies the categories and scope of internal control evaluations and the basic procedures. It also develops a company-wide structure with the Audit Department as the department responsible for implementation.」
The department responsible for promoting internal control over financial reporting has been changed from the former Audit Office to the Audit Department, and the company describes a structure in which the Audit Department assists with internal control evaluations. - FY2021RestatedAnnual report
「To promote internal control over financial reporting smoothly and efficiently, the company establishes internal control regulations and guidelines for evaluating internal controls, sets out the basic framework for internal control, and clarifies the categories and scope of internal control evaluations and the basic procedures.」
The company continues to maintain a structure centered on internal control regulations, evaluation guidelines and the Audit Office to ensure the reliability of financial reporting. - FY2019RestatedAnnual report
「To promote internal control over financial reporting smoothly and efficiently, the company establishes internal control regulations and guidelines for evaluating internal controls, sets out the basic framework for internal control, and clarifies the categories and scope of internal control evaluations and the basic procedures. It also develops a company-wide structure with the Audit Office as the department responsible for implementation.」
The company continues to maintain an evaluation structure centered on internal control regulations, evaluation guidelines and the Audit Office to ensure the accuracy and reliability of financial reporting. - FY2018RestatedAnnual report
「To promote internal control over financial reporting smoothly and efficiently, the company establishes internal control regulations and guidelines for evaluating internal controls, sets out the basic framework for internal control, and clarifies the categories and scope of internal control evaluations and the basic procedures. It also develops a company-wide structure with the Audit Office as the department responsible for implementation.」
The company continues to maintain an evaluation structure centered on internal control regulations, evaluation guidelines and the Audit Office to ensure the accuracy and reliability of financial reporting. - FY2017First statedAnnual report
「To promote internal control over financial reporting smoothly and efficiently, the company establishes internal control regulations and guidelines for evaluating internal controls, sets out the basic framework for internal control, and clarifies the categories and scope of internal control evaluations and the basic procedures. It also develops a company-wide structure with the Audit Office as the department responsible for implementation.」
To ensure the accuracy and reliability of financial reporting, the company specifically describes a company-wide evaluation structure centered on internal control regulations, evaluation guidelines and the Audit Office.