Mutual Coordination among the Internal Audit Office, Statutory Auditors and Accounting Auditor
First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1RestatedAnnual report
「Since FY2021, the company has established a system under which the Management Audit Office directly reports the results of internal audit reports to the Board of Directors based on instructions from the Board of Directors.」
In addition to the three-way audit framework involving the Management Audit Office, Audit & Supervisory Board members and accounting auditor, the company continues to maintain a system for directly reporting internal audit reports to the Board of Directors. - FY2025AdvancedAnnual report
「The Management Audit Office reports the details of internal audits to the President and Executive Officer, and shares the details of internal audits with the Audit & Supervisory Board every month for an exchange of views. The company has also established a system for reporting to the Board of Directors once a year on the status of internal audits and internal control assessments and the internal audit plan for the following fiscal year.」
For internal audits, the company explicitly describes monthly sharing and exchanges of views with the Audit & Supervisory Board, and annual reporting to the Board of Directors on the status of implementation and plans. - FY2020-Q3RestatedAnnual report
「The company has established a system in which the Management Audit Office reporting directly to the President and Executive Officer (Representative Director), the Audit & Supervisory Board members and the accounting auditor coordinate with one another in conducting audits. The Management Audit Office conducts operational audits of all companies in our group pursuant to the Internal Audit Regulations.」
The company has reconfirmed a system in which the Management Audit Office, Audit & Supervisory Board members and accounting auditor coordinate to audit all group companies. - FY2020-Q2RestatedAnnual report
「The company has established a system in which the Management Audit Office reporting directly to the President and Executive Officer (Representative Director), the Audit & Supervisory Board members and the accounting auditor coordinate with one another in conducting audits. The Management Audit Office conducts operational audits of all companies in our group pursuant to the Internal Audit Regulations.」
The company has reconfirmed a system in which the Management Audit Office, Audit & Supervisory Board members and accounting auditor coordinate to audit all group companies. - FY2019RestatedAnnual report
「The Management Audit Office, consisting of 1 person and reporting directly to the President and Executive Officer, conducts operational audits covering all companies in our group in coordination with our Audit & Supervisory Board members and accounting auditor, pursuant to the Internal Audit Regulations, to ensure the proper execution of operations throughout our group.」
The company has reconfirmed a system in which the 1-person Management Audit Office audits all group companies in coordination with the Audit & Supervisory Board members and accounting auditor. - FY2018First statedAnnual report
「The Internal Audit Office, consisting of 1 person and reporting directly to the President and Executive Officer, conducts operational audits covering all companies in our group in coordination with our Audit & Supervisory Board members and accounting auditor, pursuant to the Internal Audit Regulations, to ensure the proper execution of operations throughout our group.」
The company explicitly describes a system in which the 1-person Internal Audit Office conducts operational audits of all group companies in coordination with the Audit & Supervisory Board members and accounting auditor.