Annual Report 2007

Corporate Governance Report 企業管治報告 50 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 Internal Control The Board is responsible for the Group’s system of internal control and for reviewing its effectiveness. The Board, the Group’s internal audit department and management conduct reviews of the effectiveness of the Company’s system of internal control, including those of its subsidiaries. The Audit Committee reviews the findings and opinion of the Group’s internal audit department and management on the effectiveness of the Company’s system of internal control, and reports to the Board on such reviews. In respect of the year ended 31 December 2007, the Board considered the internal control system effective and adequate. No significant areas of concern which might affect shareholders were identified. The effectiveness of the Audit Committee itself is reviewed annually through a formal process which involves the Joint Company Secretaries preparing an evaluation of its effectiveness. This is examined by both the internal and external auditors before submitted to the Board for endorsement. The internal audit division of the Group should ensure that the Company maintains sound and effective inter nal controls to safeguard the shareholder’s investment and the Company’s assets. The main functions of the internal audit division are to audit the operating efficiencies of each of the operating units, to carry out audit upon resignation of any key management personnel, to assist Board in reviewing the effectiveness of the internal control system of the Group and to review internal controls of business processes and project based auditing (such as auditing of trade receivables and issuance of commodities auditing report). Evaluation of the Group’s internal controls covering financial, operational compliance controls and risk management functions had been done on an ad hoc basis. Voting by Poll The Board should regularly inform shareholders of the procedure for voting by poll and ensure compliance with the requirements about voting by poll contained in the Listing Rules and the constitutional documents of the Company. 內部監控 董事會負責監察本集團的內部監控系統和檢 討其成效，本集團董事會、內部審計部和管理 層則檢討本公司以及附屬公司內部監控系統的 成效。審核委員會就本集團內部審計部和管理 層對本公司內部監控系統成效的調查結果和意 見，並向董事會匯報審議結果。董事會認為截 至二零零七年十二月三十一日止年度的內部監 控制度足夠、饒有成效，且無出現可能影響股 東的重要事項。會透過正式程序每年審視審核 委員會的效率，當中涉及聯席公司秘書評估審 核委員會的效率，並於遞交董事會審批前，先 由內部及外聘核數師審閱。 本集團的內部審核部門確保本公司的內部監 控健全有效，可維護股東的股資及本公司的資 產。該內部審計部門的主要職能是對公司各營 運單位的經營效益、管理層主要人員的辭任進 行審核、協助董事會檢討本集團內部監控系統 有效與否，審閱業務流程內部監控及按個別項 目作出的審核（如應收帳款審核及發出商品審 核報告）。本集團不定期評估內部監控包括財 務、營運及合規監控與風險管理職能。 以投票方式表決 董事會應定期通知股東以投票方式表決的程 式，並確保符合上市規則有關以投票方式表決 的規定及本公司的組織章程文件。