Three-part audit structure comprising financial statement, audit & supervisory committee and internal audits
First written in FY2016. 2 of 4 entries say "Advanced", first in FY2022. Latest entry: FY2026.
- FY2026AdvancedAnnual report
「The Internal Audit Office conducts internal audits each fiscal year based on an annual plan in accordance with the internal audit rules, with 2 internal audit staff members at its core. It audits the status of compliance in cooperation with 1 member of the legal affairs division, separate from the internal audit staff, reports the results to the Representative Director and President and the Board of Directors, and makes recommendations to the audited divisions.」
For the three-part audit structure, the Company specifically describes its operational status, including direct reporting by the Internal Audit Office, 2 staff members, annual planning, cooperation with the legal affairs division, reporting to the Board of Directors and follow-up audits. - FY2022AdvancedAnnual report
「The Company has established an Internal Audit Office that reports directly to the Representative Director and President. With 2 internal audit staff members at its core, the office conducts internal audits each fiscal year based on an annual plan in accordance with the internal audit rules. It also audits the status of compliance in cooperation with 1 member of the legal affairs division and 1 member of the administrative division, separate from the internal audit staff, and reports to the Board of Directors and the Audit & Supervisory Board.」
For the three-part audit structure, the Company specifically describes direct reporting by the Internal Audit Office, 2 staff members, annual planning, cooperation with the legal affairs and administrative divisions, and reporting to the Board of Directors and the Audit & Supervisory Board. - FY2018RestatedAnnual report
「To make effective use of checks from both inside and outside the Company, the Company has established a three-part audit structure comprising audits by the accounting auditor, audits by the Audit & Supervisory Board members and audits by the Internal Audit Office.」
The Company continues to describe its three-part audit structure comprising the accounting auditor, Audit & Supervisory Board members and the Internal Audit Office. - FY2016First statedAnnual report
「To make effective use of checks from both inside and outside the Company, the Company has established a three-part audit structure comprising audits by the accounting auditor, audits by the Audit & Supervisory Board members and audits by the Internal Audit Office.」
The Company describes an oversight structure including 2 outside directors and 3 outside audit and supervisory board members, together with cooperation among the Internal Audit Office, audit and supervisory board members and accounting auditor.