Interim Report 2019

舜宇光學科技（集團）有限公司 2019 中期報告 43 Other Information 其他資料 E. RISK MANAGEMENT, INTERNAL CONTROL AND CORPORATE GOVERNANCE Code of Corporate Governance Practices The Directors recognise the importance of incorporating elements of good corporate governance in the management structure and internal control procedures of the Group so as to achieve effective accountability and to maximise the shareholders’ benefits. For the six months ended 30 June 2019, the Company complied with all of the code provisions of and adopted most of the recommended best practices of the Corporate Governance Code (the “ Corporate Governance Code ”, applicable to financial reports for the periods subsequent to 1 April 2012) contained in Appendix 14 to the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “ Listing Rules ”). Internal Controls and Risk Management The internal audit department of the Group should ensure that the Company maintains sound and effective internal controls to safeguard the shareholders’ investments and the Group’s assets. The main functions of the internal audit department 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 the Board in reviewing the effectiveness of the internal control system of the Group and to review internal control 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 will be conducted annually by the Board. The Board considers that the internal audit department has been staffed adequately in terms of their qualification and experience, and has been provided with adequate resources, trainings and budgets, so as to implement the Group’s accounting and financial reporting functions. E. 風險管理、內部監控及企業 管治 企業管治常規守則 董事深信本集團的管理架構及內部監控程式 必須具備優良的企業管治元素，方可促成有 效問責，實現股東利益最大化。 截至二零一九年六月三十日止六個月，本公 司已遵守香港聯合交易所有限公司證券上市 規則（「 上市規則 」）附錄十四所載之企業管治 守則（「 企業管治守則 」，適用於二零一二年四 月一日之後期間的財務報告）之所有守則條文 以及採納大部分建議最佳常規。 內部監控及風險管理 本集團的內部審計部門確保本公司的內部監 控健全有效，可維護股東的投資及本集團的 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及管理層主要人員的 辭任進行審核、協助董事會審核本集團內部 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（如審計貿易應收款 項及發出商品審核報告）。董事會每年進行本 集團內部監控評估，其中包括財務、營運合 規監控與風險管理職能。 董事會認為，內部審計部門擁有具有足夠資 歷及經驗的員工，以及充足資源、培訓及預 算以執行本集團的會計及財務呈報功能。