Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 73 Corporate Governance Report 企業管治報告 The Board’s responsibility is to present a balanced, clear and understandable assessment extended to annual and interim reports, other price-sensitive announcements and other financial disclosures required under the Listing Rules, and reports to regulators as well as information required to be disclosed pursuant to statutory requirements. INTERNAL CONTROL The Board is responsible for monitoring the Group’s internal control system and reviewing its effectiveness. The Board, the Group’s internal audit department and the management reviewed the effectiveness of the internal control system of the Company and its subsidiaries. The Audit Committee reviews the findings and opinions of the Group’s internal audit department and the management on the effectiveness of the Company’s internal control system, and reports to the Board on such reviews. In respect of the year ended 31 December 2019, the Board considered the internal control system is adequate and effective. No significant areas of concern which might affect the shareholders were identified. The internal audit department of the Group should ensure that the Company maintains sound and effective internal controls to safeguard the shareholders’ investment interests and the Group’s assets safety. The main functions of the internal audit department are to audit the operating efficiencies of each subsidiary of the Company, to audit upon resignation of key management personnel, to assist the Board in reviewing the effectiveness of the internal control system of the Group, to review internal control of business processes, to audit the implementation of overall risk management, to promote the construction of anti-malpractice and to audit individual projects (such as compliance of related party transactions and audit report of goods in transit). Evaluation of the Group’s internal controls covering financial, operational compliance controls and risk management functions will be conducted annually by the Board. 董事會呈列公正、清晰及易明的評估之責任適 用於年報及中期報告、其他股價敏感資料之公 告及其他根據上市規則的規定須作出的財務披 露、向監管機構提交的報告以及根據法定要求 須予披露的資料。 內部監控 董事會負責監察本集團的內部監控系統和檢討 其有效性，董事會、本集團內部審計部和管理 層則檢討本公司以及其附屬公司內部監控系統 的有效性。審核委員會審議本集團內部審計部 和管理層對本公司內部監控系統有效性的調查 結果和意見，並向董事會匯報審議結果。董事 會認為截至二零一九年十二月三十一日止年度 的內部監控系統足夠且有效，且沒有出現可能 影響股東的重要事項。 本集團的內部審計部門應確保本公司的內部監 控健全有效，可維護股東的投資權益及本集團 的資產安全。該內部審計部門的主要職能是審 核本公司各附屬公司的經營效益、審核主要管 理人員的辭任、協助董事會審核本集團內部監 控系統的有效性、審閱業務流程內部監控、審 核全面風險管理落實情況、推動反舞弊建設及 審核個別項目（如關連人士交易合規性及發出 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。