Coordination among Internal Audit, Audit & Supervisory Board Audit, and the Accounting Auditor
First written in FY2018. 3 of 7 entries say "Advanced", first in FY2020. Latest entry: 2026-06-24.
- 2026-06-24RestatedGovernance
「Accounting auditor Audit and oversight Audit and Supervisory Committee」
The bank reconfirmed in its organizational chart the audit structure, including coordination among the accounting auditor, the Audit and Supervisory Committee and the internal audit department. - FY2026AdvancedAnnual report
「Key audit areas Status of the establishment and operation of the internal control system; progress of Medium-Term Management Plan 2024 and initiatives addressing its challenges; reorganization of affiliated companies and the business development of 2 newly established affiliated companies, Oita Capital Partners and Oita Platform; and the status of initiatives related to the digital strategy, including activities of the DX Promotion Department and IT Administration Department」
The company specified the key audit areas of the Audit and Supervisory Committee as Medium-Term Management Plan 2024, the development of 2 newly established affiliated companies, and the digital strategy, including the DX Promotion Department and IT Administration Department. - FY2024AdvancedAnnual report
「The Bank designates the Audit Department, which had 26 employees as of 31 March 2024, as its internal audit department. After ensuring its independence and objectivity from the departments subject to audit, it conducts audits based on internal audit policies and audit plans approved by the Board of Directors.」
The company disclosed risk-based audits conducted by the 26 members of the Audit Department, audits of all departments and branches, including subsidiaries, and a dual-reporting framework to the Board of Directors and the Audit and Supervisory Committee. The Audit and Supervisory Committee met 24 times during the year, deliberating or receiving reports on 82 matters. - FY2021Updated record of audit coordinationAnnual report
「Coordination with the internal audit department Conducted 12 times a year (in principle, all Audit & Supervisory Board members) Coordination with the accounting auditor Held 16 meetings and opinion exchanges as needed during the fiscal year (primarily the full-time Audit & Supervisory Board members) Three-Way Audit Liaison Committee meetings Held twice a year (primarily the full-time Audit & Supervisory Board members)」
The company disclosed its operating record for the fiscal year: 12 coordination sessions with internal audit, 16 meetings and other exchanges with the accounting auditor, and 2 Three-Way Audit Liaison Committee meetings. - FY2020AdvancedAnnual report
「Coordination with the internal audit department Conducted 12 times a year (all Audit & Supervisory Board members) Coordination with the accounting auditor Held 18 meetings and opinion exchanges as needed during the fiscal year (primarily the full-time Audit & Supervisory Board members) Three-Way Audit Liaison Committee meetings Held twice a year (primarily the full-time Audit & Supervisory Board members)」
The company specified its operating record for coordination among internal audit, the accounting auditor and the Audit & Supervisory Board members, including 12 reports received annually and 18 meetings and other exchanges with the accounting auditor. - FY2019RestatedAnnual report
「The Audit & Supervisory Board members conduct on-site audits based on the results of inspections by the Audit Department, the internal audit department, and hold regular meetings once a month to exchange views. In addition, they coordinate with the accounting auditor by receiving explanations of audit plans and results, attending on-site audits at sales branches and other locations, and holding regular meetings such as the Three-Way Audit Liaison Committee.」
The company continues its coordination framework among internal audit, Audit & Supervisory Board audits and the accounting auditor through regular meetings, on-site audits and Three-Way Audit Liaison Committee meetings. - FY2018First statedAnnual report
「The Audit & Supervisory Board members conduct on-site audits based on the results of inspections by the Audit Department, the internal audit department, and hold regular meetings once a month to exchange views. They also hold regular meetings once a month to exchange views on the status of compliance and risk management by the Risk Management Department, the internal control department, the status of expenses and donations paid by the General Affairs Department, and the status of guidance on operations at sales branches by the Operations Administration Department. In addition, they coordinate with the accounting auditor by receiving explanations of audit plans and results, attending on-site audits at sales branches and other locations, and holding regular meetings such as the Three-Way Audit Liaison Committee.」
The company’s audit framework, under which the internal audit department, internal control department, Audit & Supervisory Board members and accounting auditor coordinate through regular monthly meetings and Three-Way Audit Liaison Committee meetings, was identified for the first time.