Annual Report 2018

79 年報 ANNUAL REPORT 2018 企業管治報告 CORPORATE GOVERNANCE REPORT 審核委員會成員亦會在其職權範圍內不時要求 財務總監及公司秘書出席的同時，與外聘核數 師就相關事宜作出討論。如在準備半年度或年 度賬目時對會計制度的解釋出現不確定或含糊 的情況，而該情況可能顯著地影響本集團的財 務狀況，本公司會準備若干分析解釋有關情 況，以供審核委員會成員考慮及理解有關事 宜。審核委員會成員可充份接觸本公司之管理 層及獲得管理層的合作以確保他們滿意本公司 之內部監控系統。 於二零一八年財政年度，審核委員會成員已就 本公司制定及實行之業務策略及政策提供了不 少有價值及正面貢獻和獨立及有根據的意見。 除與內部核數師會面外，審核委員會成員亦根 據企業管治守則檢討了本公司風險管理及內部 監控系統、風險評估報告、要求本集團管理層 確認風險管理及內部監控系統的有效性及就建 議本公司管理層應高度關注高風險範圍及採取 有關措施，進一步改善本集團之風險管理及內 部監控系統。於本年度回顧，就有關風險評估 和內部監控系統方面提出和討論的關注亦已提 交予董事會，以考慮這些措施以減輕該等風險 是否有效和足夠。 舉報政策及系統自二零一二年三月二十二日已 實施及建立，並於二零一八年八月一日修訂， 讓僱員及其他與本公司有往來者（如客戶及供 應商）可暗中向審核委員會提出其對任何可能 關於本公司的不當事宜的關注。 The audit committee members also discuss matters falling within its terms of reference with the external auditor in the presence of the financial controller and the Company Secretary from time to time as they request. When there are uncertainties or ambiguities in the interpretation of accounting standards in preparing the half year and annual accounts that may likely to materially impact on the financial position of the Group, the Company will prepare certain analysis explaining the situation in relation thereto for the audit committee members consideration and understanding. The audit committee members have full access to, and the co-operation of, the Company’s management in ensuring that it is satisfied with the Company’s internal control system. During the financial year of 2018, the audit committee members had made valuable and positive contribution, and delivered independent and informed comments for the formulation and implementation of the Company’s operational strategies and policies. Apart from meeting with the internal auditor, the audit committee members had also reviewed certain areas of the risk management and internal control systems in accordance with the code of corporate governance and reviewed the risk assessment reports, required the management of the Group to confirm the effectiveness of risk management and internal control systems and advised them to pay attention to those areas associated with high risks and take relevant measures to further improve the risk management and internal control systems of the Group. The concerns raised and discussed in respect of risk assessment and internal control systems had also been put forward to the Board to consider whether the measures to mitigate those risks are effective and adequate during the year under review. A whistleblowing policy and system have been implemented and set up since 22 March 2012 and revised on 1 August 2018 for employees and those who deal with the Company (e.g. customers and suppliers) to raise concerns, in confidence, with the audit committee about possible improprieties in any matter related to the Company.