Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 95 Corporate Governance Report 企業管治報告 INTERNAL CONTROL The Board acknowledges its responsibility for assessing the adequacy and the effectiveness of the Group’s internal control system on an on-going basis and reviewing its effectiveness annually. The Board, the Group’s internal audit department and the Management review the effectiveness of the internal control system, particularly financial, operational and compliance controls 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. For the year ended 31 December 2025, the Board considered that the internal control systems were adequate and effective for the purposes set out in Principle D2 of the Corporate Governance Code, and 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 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 internal control systems are designed to manage rather than eliminate the risk of failure to achieve business objectives, and can only provide reasonable and not absolute assurance against material misstatement or loss. 內部監控 董事會知悉其持續評估本集團的內部監控系統 是否充足及有效並每年檢討其有效性的責任。 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（特別是財 務、營運及合規監控）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。截至二零二五年十二月 三十一日止年度，基於企業管治守則原則 D2 所 載的目的，董事會認為內部監控系統充足且有 效，並無出現可能影響股東的重要事項。 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。 內部監控系統旨在管理而非消除未能達成業務 目標的風險，而且只能就不會有重大的失實陳 述或損失作出合理而非絕對的保證。