Dual Reporting Lines for the Internal Audit Function
First written in FY2024. 1 of 3 entries say "Advanced", first in FY2025. Latest entry: FY2026.
33 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「To ensure the independence and effectiveness of the internal audit department, we have adopted a system, known as dual reporting lines, under which reporting is made directly not only to the Representative Director but also to the Board of Directors, the Audit and Supervisory Committee and the Management Committee.」
The dual reporting lines, including direct reporting by the internal audit department to parties other than the Representative Director, continue to operate. - FY2025AdvancedAnnual report
「To ensure the independence and effectiveness of the internal audit department, we have adopted a system, known as dual reporting lines, under which reporting is made directly not only to the Representative Director but also to the Board of Directors, the Audit and Supervisory Committee and the Management Committee.」
Reporting lines for the audit results of the 9-member internal audit department were diversified, with direct reporting to the Board of Directors, the Audit and Supervisory Committee and the Management Committee, together with follow-up procedures. - FY2024First statedAnnual report
「We have adopted a system, known as dual reporting lines, under which the internal audit department reports directly not only to the Representative Director but also to the Board of Directors, the Audit and Supervisory Committee and the Management Committee.」
A system was introduced to expand the internal audit department’s reporting lines beyond the Representative Director to include the Board of Directors, the Audit and Supervisory Committee and the Management Committee.