Constraints on Internal Control Systems at Small Organizations
First written in FY2016. 8 of 10 entries say "Restated". Latest entry: FY2026.
- FY2026RestatedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 21 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The number of employees increased from 15 to 21, but the risk of insufficient backup personnel due to the small organizational structure and the risk that business expansion may outpace the internal control system continue to be disclosed. - FY2025RestatedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 15 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The number of employees increased from 10 in the previous fiscal year to 15, but the risk of insufficient backup personnel due to the small organizational structure and the risk that business expansion may outpace the internal control system continue. - FY2024WorsenedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 10 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The Company continues to face constraints on its internal control system due to the shortage of backup personnel associated with its small organizational structure and business expansion. The number of employees of the filing company decreased from 11 in the previous fiscal year to 10. - FY2023RestatedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 11 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The number of employees increased from 9 in the previous fiscal year to 11, but the risk of insufficient backup personnel due to the small organizational structure and the risk that business expansion may outpace the internal control system continue to be disclosed. - FY2022RestatedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 9 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The number of employees increased to 9, but the shortage of backup personnel associated with the small organizational structure and constraints on the internal control system resulting from business expansion continue. - FY2021RestatedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 8 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The number of employees of the filing company increased from 6 in the previous fiscal year to 8, but the shortage of backup personnel and constraints on the internal control system associated with the small organizational structure continue. - FY2020RestatedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 6 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The Company continues to face constraints on its internal control system due to its small organizational structure of 6 employees, personnel departures and business expansion. - FY2019RestatedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 6 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The Company continues to face constraints on its internal control system due to its small organizational structure of 6 employees, personnel departures and business expansion. - FY2017RestatedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 7 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The Company continues to face constraints on its internal control system due to its small organizational structure and insufficient backup personnel. The number of employees was stated as 7. - FY2016First statedAnnual report
「As of the end of the fiscal year, the Company had a small organizational structure consisting of 3 directors, including 1 outside director, 3 corporate auditors, all of whom were outside corporate auditors, and 6 employees. The Company is also working to optimize its internal control system in line with the size of the organization.」
The risk of insufficient backup personnel if personnel departures, illness or business expansion outpace the internal control system.