Interim Report 2021

Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2021 46 Other Information 其他資料 E. CORPORATE GOVERNANCE, INTERNAL CONTROL AND RISK MANAGEMENT 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 2021, 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 Hong Kong Stock Exchange (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’ 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. 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. 企業管治、內部監控及風險 管理 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 序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。 截至二零二一年六月三十日止六個月，本 公司已遵守香港聯交所證券上市規則（「 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應確保本公司的內部 監控健全有效，以維護股東的投資權益及 本集團的資產安全。內部審計部的主要職 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。 董事會認為，內部審計部擁有具有足夠資 歷及經驗的員工，並獲提供充足的資源、 培訓及預算以執行本集團的會計及財務呈 報功能。