Expansion of the Scope for Evaluating Financial Reporting Controls and Centralization of Internal Audit Functions
First written in FY2017. 6 of 7 entries say "Advanced", first in FY2019. Latest entry: FY2026.
11 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「In connection with the transfer of the planning and management functions for the food business of 株式会社エイチ・ツー・オー食品グループ to 株式会社関西フードマーケット, 株式会社関西フードマーケット was added to the scope of evaluation of entity-level controls based on the materiality threshold, and its controls were developed and evaluated.」
In connection with the transfer of management functions for the food business, 関西フードマーケット was added to the scope of evaluation of entity-level controls related to financial reporting. - FY2025AdvancedAnnual report
「Following the acquisition of 寧波開発株式会社 as a subsidiary through a share acquisition dated 20 May 2024, its subsidiary 寧波阪急商業有限公司 was added to the scope of evaluation of entity-level controls during the fiscal year. The Group evaluated its overall control environment and mainly evaluated the development and operation of internal controls at the business-process level at 株式会社阪急阪神百貨店, イズミヤ・阪急オアシス株式会社 and 株式会社関西スーパーマーケット.」
寧波阪急商業 was added to the scope of evaluation of entity-level controls related to financial reporting, and the evaluation of business process controls at subsidiaries and the scope of coverage were expanded. - FY2023AdvancedAnnual report
「株式会社ＫＳＰ was added to the scope of evaluation of entity-level controls, and its internal controls were newly developed and evaluated. The Group also evaluated its overall control environment. For business process controls, 株式会社関西スーパーマーケット was newly added to the scope alongside the existing three companies, 株式会社阪急阪神百貨店, イズミヤ株式会社 and 株式会社阪急オアシス, and the development and operation of internal controls at the business-process level were evaluated.」
KSP was added to the scope of evaluation of entity-level controls, and 関西スーパー was added to the scope of evaluation of business process controls. - FY2022AdvancedAnnual report
「Following the management integration through a share exchange with 株式会社関西スーパーマーケット dated 15 December 2021 and its company split dated 1 February 2022, 株式会社関西フードマーケット and 株式会社関西スーパーマーケット were added to the scope of evaluation of entity-level controls during the fiscal year.」
Following the management integration and company split, 関西フードマーケット and 関西スーパー were added to the scope of evaluation of entity-level controls related to financial reporting. - FY2021AdvancedAnnual report
「株式会社エイチ・ツー・オー商業開発 and 株式会社エイチ・ツー・オー食品グループ were added to the scope of evaluation of entity-level controls, and the development and evaluation of internal controls at both companies were newly undertaken.」
H2O Commercial Development and H2O Food Group were added to the scope of evaluation of entity-level controls related to financial reporting. - FY2019AdvancedAnnual report
「To ensure the reliability of financial reporting, as the scale of the business expanded, エフ・ジー・ジェイ株式会社 was added to the scope of evaluation of entity-level controls, and the development and evaluation of its internal controls were newly undertaken. The Group also evaluated its overall control environment and mainly evaluated the development and operation of business processes at 株式会社阪急阪神百貨店 and イズミヤ株式会社.」
エフ・ジー・ジェイ株式会社 was added to the scope of evaluation of entity-level controls, expanding the scope of financial reporting controls. - FY2017First statedAnnual report
「From April 2017, the Group's internal audit function was centralized in the Audit and Supervisory Committee Office. The full-time Audit and Supervisory Committee members review the audit plan, focusing mainly on operational audits, at the beginning of each fiscal year and receive reports on the progress of the audit plan and investigation results as needed.」
H2O Asset Management and 阪急フードプロセス were added to the scope of evaluation of entity-level controls, and the plan and operation to centralize the Group's internal audit function in the Audit and Supervisory Committee Office from April 2017 were presented.