Internal controls through coordination among internal audit, statutory auditors and the accounting auditor
First written in FY2016. 5 of 9 entries say "Restated". Latest entry: 2026-06-30.
- 2026-06-30RestatedGovernance
「内部監査室 専任者 ３名」
内部監査室の専任者3名体制を再掲している。 - FY2026AdvancedAnnual report
「Internal audits are conducted by the Internal Audit Office, which has 3 dedicated personnel. The audits cover compliance with internal regulations, the progress of the internal control system and operations generally, and are conducted by dedicated personnel with extensive audit experience at other companies. In addition to sharing information and exchanging views with the statutory auditors and accounting auditor, internal audit personnel attend periodic meetings at which the accounting auditor presents the results of its audits, and use the information obtained in subsequent internal audit activities.」
The number of dedicated personnel in the Internal Audit Office increased from 2 to 3, while information sharing and exchanges of views with the statutory auditors and accounting auditor continue. - 2026-06-01AdvancedGeneral Meeting of Shareholders
「当社の監査役は、当事業年度中に開催されたすべての取締役会に出席し、重要な意思決定等において活発な意見交換を行いました。」
監査役による取締役会への出席と意見交換を、当事業年度の運用実績として記載している。また、財務報告を所管する部署への公認会計士の配置と会計監査人との意見交換も記載している。 - FY2024AdvancedAnnual report
「To ensure the effectiveness of internal audits, the company reports to the Board of Directors on the status of internal audits and the status of evaluations of internal controls over financial reporting under the Financial Instruments and Exchange Act. At regular meetings, it also reports the results of evaluations of internal controls over financial reporting under the Financial Instruments and Exchange Act, and the participating directors, statutory auditors and accounting auditor share information and exchange views.」
In addition to the existing information sharing among internal audit, the statutory auditors and the accounting auditor, the company now expressly describes reporting to the Board of Directors on internal audits and evaluations of internal controls over financial reporting, as well as information sharing and exchanges of views among the three parties at regular meetings. - FY2022RestatedAnnual report
「Internal audits are conducted by the Internal Audit Office, which has 2 dedicated personnel and 4 staff members who also perform other duties. The audits cover compliance with internal regulations, the progress of the internal control system and operations generally, and are conducted by dedicated personnel and staff members with extensive audit experience at other companies. In addition to sharing information and exchanging views with the statutory auditors and accounting auditor, internal audit personnel attend periodic meetings at which the accounting auditor presents the results of its audits, and use the information obtained in subsequent internal audit activities.」
Audits conducted by 2 dedicated personnel and 4 staff members who also perform other duties in the Internal Audit Office, as well as information sharing and exchanges of views with the statutory auditors and accounting auditor, continue. - FY2020RestatedAnnual report
「Internal audits are conducted by the Internal Audit Office, which has 2 dedicated personnel and 4 staff members who also perform other duties. The audits cover compliance with internal regulations, the progress of the internal control system and operations generally, and are conducted by dedicated personnel and staff members with extensive audit experience at other companies. In addition to sharing information and exchanging views with the statutory auditors and accounting auditor, internal audit personnel attend periodic meetings at which the accounting auditor presents the results of its audits, and use the information obtained in subsequent internal audit activities.」
The staffing structure of the Internal Audit Office and its information sharing and exchanges of views with the statutory auditors and accounting auditor have been reaffirmed. - FY2018RestatedAnnual report
「In addition to sharing information and exchanging views with the statutory auditors and accounting auditor, internal audit personnel attend periodic meetings at which the accounting auditor presents the results of its audits, and use the information obtained in subsequent internal audit activities.」
The company continues to describe coordination through information sharing and exchanges of views among internal audit, the statutory auditors and the accounting auditor. - FY2017RestatedAnnual report
「In addition to sharing information and exchanging views with the statutory auditors and accounting auditor, internal audit personnel attend periodic meetings at which the accounting auditor presents the results of its audits, and use the information obtained in subsequent internal audit activities.」
The company continues to describe coordination through information sharing and exchanges of views among internal audit, the statutory auditors and the accounting auditor. - FY2016First statedAnnual report
「In addition to sharing information and exchanging views with the statutory auditors and accounting auditor, internal audit personnel attend periodic meetings at which the accounting auditor presents the results of its audits, and use the information obtained in subsequent internal audit activities.」
Information sharing and exchanges of views among internal audit personnel, statutory auditors and the accounting auditor are used to operate the internal control framework.