Establishment of an Audit and Internal Control Framework as a Listed Company
First written in FY2018. 6 of 8 entries say "Advanced", first in FY2020. Latest entry: FY2026.
The whole theme swung hardest in 2023: 3 of 24 companies on the "Worse" side.
17 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The Company's internal audit function has established an Internal Audit Office as an organization reporting directly to the Representative Director and President. It has 5 staff members, including 2 Certified Internal Auditor (CIA) holders.」
The Internal Audit Office has 5 staff members, including 2 CIA holders, and quarterly tripartite audit meetings with the corporate auditors and accounting auditor continue. - FY2024AdvancedAnnual report
「The Company's internal audit function has established an Internal Audit Office reporting directly to the Representative Director and President, with a staff of 4. …In addition, to facilitate efficient audits through mutual cooperation, the Company holds tripartite audit meetings with the accounting auditor and full-time corporate auditor each quarter to share information and exchange views on audit results and activities for each quarter.」
The Company specifically disclosed its 4-person Internal Audit Office and quarterly tripartite audit meetings among Internal Audit, corporate auditors and the accounting auditor. - FY2022RestatedAnnual report
「The Company has also established a Compliance and Risk Management Committee comprising 5 directors and 1 full-time corporate auditor, for a total of 6 members. The committee meets regularly once each quarter to discuss and decide on issues and response measures relating to company-wide compliance and risk management.」
The Company continues its governance framework, including a 6-member Compliance and Risk Management Committee that meets quarterly and cooperation among corporate auditors, Internal Audit and the accounting auditor. - FY2021AdvancedAnnual report
「The Company has also established a Compliance and Risk Management Committee comprising 5 directors and 1 full-time corporate auditor, for a total of 6 members. The committee meets regularly once each quarter to discuss and decide on issues and response measures relating to company-wide compliance and risk management.」
The Company specifically discloses a 6-member Compliance and Risk Management Committee that meets once each quarter, and presents a governance framework that includes cooperation among the Board of Directors, Board of Corporate Auditors and Internal Audit. - FY2020AdvancedAnnual report
「The Company has also established a Compliance and Risk Management Committee comprising 6 directors and 1 full-time corporate auditor, for a total of 7 members. The committee meets regularly once each quarter to discuss and decide on issues and response measures relating to company-wide compliance and risk management.」
The Company specifically discloses a Compliance and Risk Management Committee comprising 7 members and meeting quarterly as part of its governance and internal management framework as a listed company. - FY2018First statedAnnual report
「Under the Companies Act, we have established a general meeting of shareholders, a board of directors, a board of corporate auditors and an accounting auditor, and have appointed an internal audit manager to monitor the business on a day-to-day basis.」
The company describes a framework in which the board of directors, board of corporate auditors, accounting auditor and internal audit function work together to ensure sound and efficient management.