8.4 Obligations

8.4.1     CCO

The CCO shall report to the CEO/President concerning the implementation status of the Audit and its results. In addition, the CCO shall provide explanation of the audit results for the Sections/Divisions, etc. subject to the Audit.

8.4.2 CEO/President

8.4.2.1 If the CEO/President deems it necessary to take measures and actions, etc. for improvements of business, he/she shall instruct the heads of relevant Sections/Divisions, etc. to take such measures and actions.

8.4.2.2 The CEO/President must have the CCO confirm implementation status of such measures  based on the submission of 8.4.3.

8.4.3     Heads of the Sections/Divisions, etc. subject to the Audit

When receiving instructions of 8.4.2.1, the Heads of the Sections/Divisions, etc. subject to the Audit must promptly implement such measures, etc. and submit the results to the CEO/President in writing.

8.4.4     Staff

Staff of the Sections/Divisions, etc. subject to the Audit must cooperate so that the Audit will be implemented efficiently and effectively.