Financial Reporting Risk Management by the Internal Control Operations Evaluation Division
First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2021.
53 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「To ensure the appropriateness of the group’s financial reporting, the Audit Department manages the risk of fraud and error in financial reporting. To this end, the company has established a structure for continuously evaluating, developing and operating company-wide internal controls, business processes related to financial closing and financial reporting, and other business processes in cooperation with external specialists.」
The company continues to maintain a structure in which the Audit Department manages the risk of fraud and error in financial reporting and continuously evaluates, develops and operates internal controls and business processes. - FY2020RestatedAnnual report
「To ensure the appropriateness of the group’s financial reporting, the Audit Department manages the risk of fraud and error in financial reporting. To this end, the company has established a structure for continuously evaluating, developing and operating company-wide internal controls, business processes related to financial closing and financial reporting, and other business processes in cooperation with external specialists.」
The company continues to maintain a structure in which the Audit Department manages the risk of fraud and error in financial reporting and continuously evaluates, develops and operates internal controls and business processes. - FY2019ReframedAnnual report
「To ensure the appropriateness of the group’s financial reporting, the Audit Department manages the risk of fraud and error in financial reporting. To this end, the company has established a structure for continuously evaluating, developing and operating company-wide internal controls, business processes related to financial closing and financial reporting, and other business processes in cooperation with external specialists.」
Regarding financial reporting risk management, which the previous filing stated was handled by the Internal Control Operations Evaluation Department, this filing describes a structure in which it is handled by the Audit Department. - FY2018First statedAnnual report
「To ensure the appropriateness of the group’s financial reporting, the company has established the Internal Control Operations Evaluation Department to manage the risk of fraud and error in financial reporting. To this end, it has established a structure for continuously evaluating, developing and operating company-wide internal controls, business processes related to financial closing and financial reporting, and other business processes in cooperation with external specialists.」
The company describes for the first time a structure in which a department manages the risk of fraud and error in financial reporting and evaluates, develops and operates internal controls and business processes in cooperation with external specialists.