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Internal audits and audits by the Audit and Supervisory Committee

内部監査は、室長１名及び室員１名で構成された内部監査室が、代表取締役社長承認の内部監査計画書に基づき実施し、各部門の業務状況が法令、または規程等に則り遂行されているかの検証及び経営方針との整合性並びに経営効率の妥当性について精査し、業務改善及び業務の効率性向上に必要な助言を各部門へ行い、監査結果を代表取締役社長に報告しております。また、内部監査の実効性を確保するための取組として、代表取締役を含む取締役並びに監査等委員である取締役に加え本部長・部長を主な構成員とするコンプライアンス・リスク管理会議（毎月１回開催）において、直接報告を行える体制としております。
当社は、監査等委員会設置会社であり、監査等委員は、社外取締役３名（常勤１名・非常勤２名）で構成されております。なお、社外取締役野村龍一郎は、金融機関での長年の経験や他社における会社経営に携わった実績があり、財務及び会計に関する相当程度の知見を有しております。社外取締役寺村泰彦は、金融機関での長年の経験や他社における会社経営の実績があり、財務及び会計に関する相当程度の知見を有しております。社外取締役森井眞一郎は、執行役員として支社の責任者等の要職を務めた経験があり、財務及び会計に関する相当程度の知見を有しております。
当事業年度において26回開催しており、個々の監査等委員の出席状況については次のとおりであります。

監査等委員会における具体的な検討内容として、監査方針・監査計画の策定、取締役の職務執行の適法性、計算書類及び事業報告等の適法性、会計監査人の適格性等であります。監査等委員である取締役は、取締役会並びにその他重要な会議へ出席し、必要に応じて意見を述べております。また、代表取締役社長と定期的に会合することで取締役（監査等委員である取締役を除く。）の職務執行についての適法性並びに妥当性を監査しております。
常勤監査等委員の活動としては、監査等委員会で定めた監査方針・監査計画等に基づき、取締役等との意思疎通・情報収集、監査環境の整備充実、重要な決裁書類等の閲覧等であります。

Accounting Audits

a. Accounting firm name
KPMG AZSA LLC

b. Continuous audit period
19 years

c. Certified public accountants who performed the service
NAKAHATA Takahide (Designated Limited Liability and Engagement Partner)
KOMATSUNO Satoru (Designated Limited Liability and Engagement Partner)

d. Assistants in the audit service
Four certified public accountants and 19 others serve as assistants in Artner’s accounting audit service.

e. Policy and reason for selection of the audit firm
The Audit and Supervisory Committee consults the Practical Guidelines for Auditors regarding Accounting Auditor Evaluation and Selection Criteria published by the Japan Audit & Supervisory Board Members Association, and conducts a comprehensive review to select an Accounting Auditor. In this process, the committee ensures that the accounting firm has independence as an Accounting Auditor and a proper quality management framework, which covers misconduct risk; that the firm has in place an audit framework designed for the size and business of Artner; and that the audit plan and cost are practical and fair. We have selected KPMG AZSA LLC as our Accounting Auditor because we decided that the firm has all these elements to conduct proper accounting audits of Artner. The Audit and Supervisory Committee will also dismiss the Accounting Auditor based on the consent of all Audit and Supervisory Committee members if any of the items of Article 340, paragraph (1) of the Companies Act applies to the Accounting Auditor.

f. Evaluation of the Accounting Auditor by Audit and Supervisory Committee members and the Audit and Supervisory Committee
The Audit and Supervisory Committee consults the Practical Guidelines for Auditors regarding Accounting Auditor Evaluation and Selection Criteria published by the Japan Audit & Supervisory Board Members Association, and evaluates the Accounting Auditor from all angles, such as the quality management framework the Auditor has developed and how it operates, of the independence and expertise the Auditor has, among others, to determine that the Auditor is qualified.

Details of audit fees

a. Audit fees for certified public accountants
Fiscal year ended January 31, 2022

前事業年度の当社における非監査業務の内容は、株式売出目論見書に関するコンフォートレター作成業務であります。

b. Fees for an organization in the same network to which the certified public accountants belong
Not applicable.

c. Details of other fees based on important audit services
Not applicable.

d. Policy for determining audit fees
Artner’s policy for determining fees for an audit by certified public accountants is that the Company reviews the audit plan, details of the audit, and the audit schedule, among others, presented by the Accounting Auditor and receives approval from the Audit and Supervisory Committee to decide on proper fees.

e. Reason for the approval of the Audit and Supervisory Committee given to fees for the Accounting Auditor and other relevant fees
The Audit and Supervisory Committee reviewed the policy, contents, and the basis for calculation of estimates shown in the audit plan, which would constitute grounds for fees paid to the Accounting Auditor. Then the committee received and examined required reports about the contents submitted by relevant internal departments, and determined that the policy, contents, and the basis were all fair for an accounting audit of Artner. Hence, the committee approved the fees for the Accounting Auditor.