LPA Tokyo | Yoshiki Tsurumaki contributes an article on Cyber Risk, J-SOX and Internal Audit to Keiri Joho

9 September 2026

LPA Tokyo | Yoshiki Tsurumaki contributes an article on Cyber Risk, J-SOX and Internal Audit to Keiri Joho

Yoshiki Tsurumaki, Partner and Head of Japanese Law Practice at LPA Tokyo, has contributed an article entitled “Cyber Risk, J-SOX and the Challenges for Internal Audit – From Defensive Risk Management to Proactive Value Creation” to the 10 September 2026 issue of Keiri Joho, published by Chuokeizai-sha.

The article examines, based on actual cyber incidents, how ransomware and other cyber risks may affect financial reporting and internal controls under J-SOX. It also discusses the role of internal audit in addressing cyber risk, taking into account Japan’s SCS security rating framework, the Financial Services Agency’s cybersecurity guidelines, and third-party and supply-chain risk management.

The article further considers how internal audit can evolve beyond a traditional “defensive” function focused on identifying deficiencies and contribute proactively to maintaining stakeholder trust and supporting business opportunities.

For further information, please visit the Chuokeizai-sha Digital page.