Dual-Track Audit Plan

Those words were reasonable and well-grounded; there was nothing to fault.

The directors exchanged looks and began discussing in low voices.

Director Hoshino spoke at just the right moment. "The managing director's concern is also a pain point our Investment Department often encounters in overseas mergers and acquisitions.

"To solve this problem, we contacted the team at PricewaterhouseCoopers' New York headquarters, as well as McKinsey & Company, and together designed a new audit plan. Today, PricewaterhouseCoopers' representatives are right outside."

Nakayama Hayao, seated at the head of the table, nodded slightly. "Let them in."

Director Hoshino pressed the internal communicator on the table.

The meeting room's double wooden doors were pushed open.

Five auditors in dark suits filed in one after another.

Leading them was a white man in his forties, carrying a black briefcase.

"Good morning, directors. I am Richard Cohen, senior partner at PricewaterhouseCoopers' New York office." The white man greeted them in fluent Japanese and came to a stop at the empty space at the end of the conference table.

His assistant quickly connected a laptop to the meeting room's projector.

The screen descended, and the slides lit up.

"We worked with McKinsey & Company to tailor this dual-track audit plan specifically for Sega." Richard went straight to the point, operating the clicker.

Two parallel lines appeared on the screen, ultimately converging on an icon representing the board of directors.

"The core logic of the plan is very simple. Japan's domestic audit corporation will continue performing its routine duties, completing compliance audits and satisfying the requirements of the Financial Services Agency. Our PricewaterhouseCoopers team will serve as an independent track, reporting directly and solely to Sega's board of directors."

Richard pointed at the flowchart on the screen.

"We will review core accounts, overseas receivables and payables, and