Audit & Supervisory Board, including outside Audit & Supervisory Board Members, and the three-way audit framework
First written in FY2018. 3 of 6 entries say "Advanced", first in FY2021. Latest entry: FY2026.
19 other companies' latest entry also says "Other".
- FY2026Update on the number of Audit & Supervisory Board meetingsAnnual report
「During the fiscal year under review, the board of corporate auditors met 11 times. The attendance of each corporate auditor was as follows.」
The Audit & Supervisory Board, comprising 3 outside members, met 11 times during the fiscal year, with all 3 members attending all 11 meetings. Coordination under the three-way audit framework has also continued. - FY2025AdvancedAnnual report
「During the fiscal year under review, the board of corporate auditors met 13 times. The attendance of each corporate auditor was as follows.」
The Audit & Supervisory Board, comprising 3 outside members, met 13 times, with all members attending all 13 meetings. Coordination among the person responsible for internal audits, the Audit & Supervisory Board and the accounting auditor has also continued. - FY2022AdvancedAnnual report
「During the fiscal year under review, the board of corporate auditors met 12 times. The attendance of each corporate auditor was as follows.」
The company stated that the Audit & Supervisory Board met 12 times during the fiscal year and that all 3 outside members attended all 12 meetings. It also stated that the person responsible for internal audits, the Audit & Supervisory Board and the accounting auditor exchange information quarterly. - FY2021AdvancedAnnual report
「The company's audits by the Audit & Supervisory Board are conducted by 3 outside Audit & Supervisory Board Members, 1 of whom is a full-time member. Based on the audit policy and audit plan established by the Audit & Supervisory Board, they audit the operations and financial position of the group through its internal control system.」
The company specified an audit structure of 3 outside Audit & Supervisory Board Members, including 1 full-time member, and stated that the Audit & Supervisory Board met 10 times during the fiscal year and coordinated the three-way audit framework. - FY2019RestatedAnnual report
「The internal audit staff, board of corporate auditors and accounting auditor exchange information quarterly based on their respective audits and share information as needed, thereby coordinating among the three parties to enhance the effectiveness of the three-way audit system.」
The company has reiterated the quarterly information exchanges among internal audit, the Audit & Supervisory Board and the accounting auditor, as well as the three-way audit framework. - FY2018First statedAnnual report
「The company has an Audit & Supervisory Board comprising 1 full-time Audit & Supervisory Board Member and 2 part-time Audit & Supervisory Board Members. The person responsible for internal audits, the Audit & Supervisory Board and the accounting auditor exchange information quarterly based on their respective audits, share information as needed, and enhance the effectiveness of the three-way audit framework through coordination among the three parties.」
The audit structure consists of an Audit & Supervisory Board with 1 full-time and 2 part-time members, together with coordination among internal audit, the Audit & Supervisory Board and the accounting auditor.