Annual Report 2019

63 年報 ANNUAL REPORT 2019 CORPORATE GOVERNANCE REPORT 企業管治報告 xv) 向內部核數師或執行內部審核功能的專 業公司尋求確證，有關風險管理之內部 監控程序以配合董事會制定之策略； xvi) 審閱呈交董事會前管理層所作出有關本 集團風險管理和內部監控系統有效性之 確認函的內容； xvii) 檢討本集團之財務及會計政策及實務； xviii) 審閱外聘核數師給予管理層之《審核情 況說明函件》、外聘核數師就會計紀錄、 財務賬目或監控系統向管理層提出之任 何重大疑問及管理層作出之回應； xix) 確保董事會及時回應於外聘核數師給予 管理層之《審核情況說明函件》中提出 之事宜； xx) 檢討本公司僱員可暗中就財務匯報、內 部監控或其他方面可能發生的不正當行 為提出關注之設定安排。審核委員會應 確保有適當安排，讓本公司對此等事宜 作出公平獨立的調查及採取適當行動； xxi) 擔任本公司與外聘核數師之間的主要代 表，負責監察二者之間的關係； xxii) 就守則之守則條文中上述所有事宜向董 事會匯報； xxiii) 考慮任何其他由董事會特定提交審核委 員會處理之事項； xv) to seek assurance from internal auditor or the professional firm performing internal audit function that internal control processes for risk management are in place for the strategy determined by the Board; xvi) to review the content of the confirmation made by the management in relation to the effectiveness of the Group’s risk management and internal control systems prior to submission to the Board; xvii) to review the Group’s financial and accounting policies and practices; xviii) to review the external auditor’s management letter, any material queries raised by the external auditor to management about accounting records, financial accounts or systems of control and the management’s response; xix) to ensure that the Board will provide a timely response to the issues raised in the external auditor’s management letter; xx) to review arrangements employees of the Company can use, in confidence, to raise concerns about possible improprieties in financial reporting, internal control or other matters. The audit committee should ensure that proper arrangements are in place for fair and independent investigation of these matters and for appropriate follow-up action; xxi) to act as the key representative body for overseeing the Company’s relations with the external auditor; xxii) to report on all of the above matters in the code provisions of the Code to the Board; xxiii) to consider any other matters specifically referred to the audit committee by the Board;