Mutual Coordination among the Audit & Supervisory Board Members, Internal Audit and the Independent Auditor
First written in FY2016. 5 of 6 entries say "Restated". Latest entry: FY2026.
99 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Audit & Supervisory Board met 20 times and reported on and discussed important audit-related matters, including matters to be submitted to the Board of Directors.」
Coordination among the Audit & Supervisory Board, the Audit Office and the accounting auditor was disclosed, along with 20 annual meetings of the Audit & Supervisory Board and two annual meetings of the Group Audit & Supervisory Board. No major change was indicated in the policy for coordination among the three audit functions. - 2026-08-31RestatedGeneral Meetings of Shareholders
「The Company also provides opportunities for audit and supervisory board members to exchange views regularly with directors, the Internal Audit Office and the accounting auditor, covering a wide range of matters, including the status of compliance and internal control systems.」
The disclosure continued to describe coordination among audit and supervisory board members, internal audit and the accounting auditor, as well as ensuring access to information and opportunities to attend meetings necessary for audits. - FY2019RestatedAnnual report
「In addition, the audits conducted by the Audit & Supervisory Board members, the accounting auditor and the internal audit function independently and fairly, while close coordination among them was maintained through reporting audit findings, exchanging opinions and attending each other's audits.」
In addition to coordination among the three audit functions, the disclosure described quarterly meetings between the Audit & Supervisory Board members and the accounting auditor, as well as twice-yearly meetings of the Group Audit & Supervisory Board. - FY2018RestatedAnnual report
「The Group seeks to improve audit quality and efficiency on a mutually complementary basis by having the audits conducted by the Audit & Supervisory Board members, the accounting auditor and the internal audit function independently and fairly, while strengthening close coordination among them through reporting audit findings, exchanging opinions and attending each other's audits.」
Coordination among the three audit functions and information exchange through the Group Audit & Supervisory Board continued. - FY2017RestatedAnnual report
「The Group seeks to improve audit quality and efficiency on a mutually complementary basis by having the audits conducted by the Audit & Supervisory Board members, the accounting auditor and the internal audit function independently and fairly, while strengthening close coordination among them through reporting audit findings, exchanging opinions and attending each other's audits.」
The framework for coordination among the three audit functions and information exchange through the Group Audit & Supervisory Board continued. - FY2016First statedAnnual report
「The Group seeks to improve audit quality and efficiency on a mutually complementary basis by having the audits conducted by the Audit & Supervisory Board members, the accounting auditor and the internal audit function independently and fairly, while strengthening close coordination among them through reporting audit findings, exchanging opinions and attending each other's audits.」
Audit framework comprising coordination among the three audit functions, including the Audit & Supervisory Board of Group companies.