Development of Internal Control, Internal Auditing and Three-Party Audits
First written in FY2021. 4 of 5 entries say "Restated". Latest entry: FY2026.
- FY2026RestatedAnnual report
「In addition, the Audit and Supervisory Committee periodically invites the accounting auditor and Internal Audit Office to hold Three-Way Audit Liaison Meetings. At these meetings, the accounting auditor and Internal Audit Office report on their respective audit plans, the status of their work and the results thereof, and exchange information and opinions to strengthen cooperation.」
The company continues to maintain Three-Way Audit Liaison Meetings involving the Internal Audit Office, Audit and Supervisory Committee and accounting auditor, as well as cooperation on audits and internal controls. - FY2024RestatedAnnual report
「In addition, the Audit and Supervisory Committee periodically invites the accounting auditor and Internal Audit Office to hold Three-Way Audit Liaison Meetings. At these meetings, the accounting auditor and Internal Audit Office report on their respective audit plans, the status of their work and the results thereof, and exchange information and opinions to strengthen cooperation.」
The company continues to maintain cooperation on audits and internal controls through Three-Way Audit Liaison Meetings involving the Internal Audit Office, Audit and Supervisory Committee and accounting auditor. - FY2023RestatedAnnual report
「In addition, the Audit and Supervisory Committee periodically invites the accounting auditor and Internal Audit Office to hold Three-Way Audit Liaison Meetings. At these meetings, the accounting auditor and Internal Audit Office report on their respective audit plans, the status of their work and the results thereof, and exchange information and opinions to strengthen cooperation.」
The company continues to maintain cooperation on audits and internal controls through Three-Way Audit Liaison Meetings involving the Internal Audit Office, Audit and Supervisory Committee and accounting auditor. - FY2022RestatedAnnual report
「In addition, the Audit and Supervisory Committee periodically invites the accounting auditor and Internal Audit Office to hold Three-Way Audit Liaison Meetings. At these meetings, the accounting auditor and Internal Audit Office report on their respective audit plans, the status of their work and the results thereof, and exchange information and opinions to strengthen cooperation.」
The company continues to maintain an internal control and audit framework based on cooperation among the independent Internal Audit Office, Audit and Supervisory Committee and accounting auditor through the Three-Way Audit Liaison Meeting. - FY2021First statedAnnual report
「The Internal Audit Office is an independent unit, and its head, 1 person, systematically conducts operational audits covering all departments.」
The company describes a framework for enhancing the effectiveness of audits and internal controls through cooperation among the independent Internal Audit Office, Audit and Supervisory Committee and accounting auditor, as well as through the Three-Way Audit Liaison Meeting.