Ensuring the reliability of financial reporting through the internal control committee
First written in FY2019. 1 of 3 entries say "Restated". Latest entry: FY2023.
11 other companies' latest entry also says "Advanced".
- FY2023AdvancedAnnual report
「The Internal Control Committee develops and operates the company’s internal framework for the Internal Control Reporting System stipulated under the Financial Instruments and Exchange Act, assesses its effectiveness and reports to management.」
The Internal Control Committee met 2 times during the fiscal year and developed and operated internal controls, including those covering the main departments and consolidated subsidiaries, and assessed their effectiveness. - FY2021RestatedAnnual report
「The Internal Control Committee, led by members appointed from the company’s main departments and consolidated subsidiaries, develops and operates the company’s internal framework for the Internal Control Reporting System stipulated under the Financial Instruments and Exchange Act, assesses its effectiveness and reports to management.」
The development, operation and effectiveness assessment of internal controls over financial reporting by the Internal Control Committee, led by committee members from the main departments and consolidated subsidiaries, was reaffirmed. - FY2019First statedAnnual report
「The Internal Control Committee, led by members appointed from the company’s main departments and consolidated subsidiaries, develops and operates the company’s internal framework for the Internal Control Reporting System stipulated under the Financial Instruments and Exchange Act, assesses its effectiveness and reports to management.」
The Internal Control Committee, the framework including consolidated subsidiaries, and the development, operation and effectiveness assessment of internal controls over financial reporting were described for the first time as an independent theme.