In 1998, Mazda began using a checklist to conduct an autonomous diagnosis of internal controls at its subsidiaries in Japan. In 1999, Mazda introduced the same system at its headquarter and at its affiliates both in Japan and around the world, using customized lists for each core business area. Through these and other pioneering measures, Mazda established itself as an early adopter of rigorous internal controls.

In order to raise its internal controls to international levels, in June 2007 Mazda established a dedicated sector within the CSR Promotion Departmentfor the promotion of internal controls; worked with related departments and major affiliates to respond to the reporting requirements on internal controls mandated by the Financial Instruments and exchange law; enhanced its autonomous diagnosis framework; and carried out educational, awareness-raising and supporting activities throughout the Company and its affiliates. As this array of bold measures began bearing fruit, in February 2009 Mazda transferred its internal control promotion functions from the CSR Promotion Departmentto the Global Auditing Department in order to further strengthen internal controls by stepping up information sharing with auditing departments and further improving efficiency.

Mazda is also moving forward with efforts to strengthen its financial reporting processes. In January 2008, the Financial Internal Control Department was established within the Financial Services Division. This department implements international guidelines on financial controls, and promotes and supports effective controls from accounting and tax-management perspectives.

Mazda has the Global Auditing Department for the internal auditing of its headquarter. In addition, in each of its major operational centers in North America, Europe, Australia and South America, Mazda has established internal auditing departments that are fully independent from the operating departments. these departments and the Global Auditing Department work closely to conduct a full range of auditing tasks, including internal control evaluations, based on the Company's auditing plan.

With qualifications such as Certified Internal Auditor (CIA) and Certified Information System Auditor (CISA), these dedicated professionals are at the forefront of Mazda's determined efforts to implement auditing of the highest quality. The Company is also focusing on the development of such personnel.