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CSR Initiatives

Manegement

Internal Control

Internal Control

Mazda internal Controls

Mazda has established the Mazda Corporate Ethics Code of Conduct, which states action guidelines for employees, the Finance Control Guidelines for global financial control, and other guidelines. Based on these guidelines, each department develops rules, procedures, manuals, etc. to promote establishment of internal control.
For Group companies, cooperative systems have been established, in accordance with the Domestic Affiliates Administration Rules and the Overseas Affiliates Administration Rules.At Mazda side, the department responsible for each Group company supports training and promotion for internal controls at respective Group company.

Control Self-Diagnosis System of internal Controls

In 1998 Mazda initiated a system of self-diagnosis of internal controls for the purpose of disseminating awareness concerning internal controls. Currently, self-diagnosis is carried out at almost all Mazda Group companies in Japan and overseas.
This system enables the persons in charge of actually developing and operating the processes and mechanisms, not third parties such as internal auditing departments or auditing companies, to evaluate internal controls using the checklist. Through this system, Mazda's departments and Mazda Group companies have proactively found inadequacies in internal controls and taken action to improve them.
The checklist used for self-diagnosis is revised annually to reflect newly found risks, etc.


Implementation of Internal Controls Signoff System

From FY March 2007 Mazda has been introduced the signoff system, in which top management of Mazda's each department and each Group company ensure internal controls by "signing-off" after identifying inadequacies in controls and confirming the status of correction thereof through auditing and self-diagnosis. The Mazda Internal Controls Report is prepared based on the contents of these signoffs.
From FY March 2010, for the purpose of early discovery of inadequacies at each department or Group company, a new system of quarterly reporting has been implemented whereby inadequacies found are reported to the Global Auditing Department on a quarterly basis. For each inadequacy reported, the deadline and responsible person for improvement are determined to facilitate speedy improvement.


Internal Auditing

Internal audits are conducted for the purpose of ensuring sound and efficient management. The Global Auditing Department is in charge of auditing Mazda Motor Corporation/Group companies in Japan, and newly established Group companies. Major Group companies in North America, Europe, Australia, and Central and South America have established internal auditing departments independent from their operating departments, which conduct internal audits and report results to the Global Auditing Department.
Some Group companies in Japan have established their own internal audit departments, to which the Global Auditing Department also provides support.
The internal auditing departments of Mazda and overseas Group companies are staffed with auditors with specialized knowledge, such as those qualified as Certified Internal Auditor (CIA), to conduct audits.


VOICE

Cesar Alonso Ruiz
Assistant Manager
Internal Control & Audit Department

I'm working for internal control and audit service in New Mexico plant.
For issues identified through our activities, a structure is ready to support and consider action plans in cooperation with managements.
We start to conduct J-SOX audit in FY March 2015 as a subsidiary of Mazda.
Furthermore, we do not only offering internal audit service but also engaging in cooperation with Auditing Department of Mazda HQ as a department that makes useful proposals and activities to support each department in MMVO.
We are going to support to make operation processes of MMVO valid and efficient.


IT System Auditing

System auditors qualified as Certified Information System Auditor (CISA) conduct auditing of the status of development and operation of information systems at Mazda and Group companies, in order to reduce IT risks.


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