Audit readiness is often treated as a downstream activity, something addressed through documentation slot online reviews, quality checks and compliance activities before an inspection.
In reality, audit risk starts much earlier.
It begins in product development, where decisions about design, documentation and change directly shape how organisations demonstrate traceability, control product information and maintain compliance.
Yet many organisations continue to manage critical product and quality information across disconnected systems, spreadsheets and departmental silos. When information is fragmented, traceability suffers. Teams spend valuable time searching for records, reconciling conflicting data and reconstructing decisions that should already be documented and accessible.
By the time an audit occurs, the issue is rarely missing records. The real problem is that the product and quality information was never properly controlled from the outset.
Under the structure of the agreement, Sony will act as the sole controlling shareholder and operate AVSM as a consolidated subsidiary, while also appointing its Representative Director.
Sony plans to contribute approximately ¥465bn (US$2.9bn) through a combination of cash contributions and asset transfers through a company split. TSMC will contribute roughly ¥282bn (US$1.8bn) in cash investments, which will be rolled out in phases based on market demand.
The additional capital required to reach planned capacity will be raised under the premise of receiving financial support from the Japanese government.