Financial reporting risks arising from deficiencies in internal controls and failure to perform evaluation procedures
First written in FY2017. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2023: 2 of 9 companies on the "Worse" side.
9 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The Group works to establish, maintain and operate appropriate internal controls. However, if an unexpected problem occurs, the Company may report that it was unable to perform part of the evaluation procedures for internal controls over financial reporting, or that a material weakness in internal controls exists.」
The financial reporting risk arising from failure to perform internal control evaluation procedures or the existence of material weaknesses is disclosed again. - FY2018RestatedAnnual report
「If an unexpected problem occurs, the Company may report that it was unable to perform part of the evaluation procedures for internal controls over financial reporting, or that a material weakness in internal controls exists.」
The financial reporting risk arising from failure to perform internal control evaluation procedures or the existence of material weaknesses is disclosed again. - FY2017First statedAnnual report
「If an unexpected problem occurs, the Company may report that it was unable to perform part of the evaluation procedures for internal controls over financial reporting, or that a material weakness in internal controls exists.」
The risk that failure to perform evaluation procedures for internal controls over financial reporting or the existence of material weaknesses could affect operating performance, financial condition and share price is disclosed separately.