Internal Audit, Compliance and Internal Reporting Control Framework
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Internal Audit Office (1 employee) is an independent department reporting directly to the President. Based on an annual audit plan, it regularly audits the operations of the Group’s internal departments in cooperation with the Audit & Supervisory Board members.」
The Group continues to operate its internal control framework through a 1-person Internal Audit Office reporting directly to the President, an annual audit plan and cooperation with the Audit & Supervisory Board members. - FY2021RestatedAnnual report
「For internal audits, the Group has established an Internal Audit Office (1 employee) reporting directly to the President. Based on an annual audit plan approved by the President, it conducts internal audits, primarily on-site inspections at each store and reviews of internal procedures and legal compliance at each division.」
The Group continues to operate its control framework through a 1-person Internal Audit Office reporting directly to the President, an annual audit plan, on-site store inspections and legal compliance audits. - FY2019RestatedAnnual report
「The Group works to detect and correct misconduct and other issues at an early stage through its internal whistleblowing system and will not subject whistleblowers to any disadvantageous treatment whatsoever for providing information.」
In addition to internal audits, the disclosure describes a control framework that includes internal whistleblowing, compliance training and manuals. - FY2018First statedAnnual report
「The Group has established an Internal Audit Office (1 employee) reporting directly to the President. Based on an annual audit plan approved by the President, it conducts internal audits, primarily on-site inspections at each store and reviews of internal procedures and legal compliance at each department.」
The disclosure identifies the Internal Audit Office reporting directly to the President, the annual audit plan, on-site store inspections and legal compliance audits as specific internal control procedures.