Interim Report 2024

Other Information 其他資料 52 Sunny Optical Technology (Group) Company Limited • INTERIM REPORT 2024 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 connected 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 acknowledges that the Board is responsible for the effectiveness of the risk management and has authorized the Audit Committee to act as the professional committee to review the risk management reports submitted by the Management, ensuring that the Management has fulfilled its responsibilities to establish effective risk management and internal control systems, and review them annually. Systems and procedures have been established by the Group to identify, assess, manage and monitor various risks including strategy, financing, market, operation and compliance that may have impacts on the Group and each major department. Securities Transactions by Directors The Company has adopted the Model Code as set out in Appendix C3 of the Listing Rules. Having made specific enquiry with regard to securities transactions of the Directors, all Directors have confirmed their compliance with the required standards set out in the Model Code and its code of conduct regarding Directors’ securities transactions for the six months ended 30 June 2024. 本集團的內部審計部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。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。 董事會知悉其對風險管理工作的有效性負 責，並授權審核委員會作為專業委員會， 審閱管理層提交的風險管理報告，確保管 理層已履行建立有效的風險管理及內部監 控系統的職責，並每年對其進行檢討。本 集團已建立系統及程序以識別、評估、管 理及監控各種可能影響本集團及各主要部 門的風險，包括戰略、財務、市場、運營 及合規等方面的風險。 董事進行證券交易 本公司已採納上市規則附錄 C3 所載的標準 守則。經向董事作出有關證券交易的特定 查詢後，全體董事已確認，其於截至二零 二四年六月三十日止六個月一直遵守有關 董事進行證券交易的標準守則及其行為守 則。