Annual Report 2020

CORPORATE GOVERNANCE REPORT 企業管治報告 61 2020 ANNUAL REPORT 年報 監管本公司之財務申報制度、風險管理及內 部監控系統 viii) 檢討本公司之財務監控，以及（除非有另 設的董事會轄下風險委員會又或董事會 本身會明確處理）檢討本公司的風險管理 及內部監控系統； ix) 與管理層討論風險管理及內部監控系 統，確保管理層已履行職責建立有效之系 統。討論內容應包括本公司在會計及財務 匯報職能方面的資源、僱員資歷及經驗是 否足夠，以及僱員所接受的培訓課程及有 關預算又是否充足； x) 主動或應董事會之委派，考慮任何有關風 險管理及內部監控事宜之重要調查結果 及管理層對調查結果之回應； xi) 確保內部核數師（如有）或執行內部審核 功能的專業公司和外聘核數師之工作得 到協調；並確保內部核數功能在本公司 內有足夠資源運作，並且有適當之地位； 以及檢討及監察內部核數功能是否有效； xii) 審閱和評估本公司的年度內部審核計劃； xiii) 提供意見和建議以加強本集團的風險管 理及內部監控系統； xiv) 如需要時，與內部核數師（如有）或執行內 部審核功能的專業公司之代表會面，以確 保不存在與風險管理和內部監控功能相 關尚未解決的問題或關注； Oversight of the Company’s financial reporting system, risk management and internal control systems viii) to review the Company’s financial controls, and unless expressly addressed by a separate board risk committee, or by the Board itself, to review the Company’s risk management and internal control systems; ix) to discuss the risk management and internal control systems with management to ensure that management has performed its duty to have effective systems. This discussion should include the adequacy of resources, staff qualifications and experience, training programmes and budget of the Company’s accounting, internal audit and financial reporting function; x) to consider major investigation findings on risk management and internal control matters as delegated by the Board or on its own initiative and management’s response to these findings; xi) to ensure co-ordination between the internal auditor (if any) or the professional firm performing internal audit function and external auditor, and to ensure that the internal audit function is adequately resourced and has appropriate standing within the Company, and to review and monitor its effectiveness; xii) to review and assess the annual internal audit plan of the Company; xiii) to provide comments and recommendations on the enhancement of the risk management and internal control systems of the Group; xiv) to meet with the internal auditor (if any) or the representative of the professional firm performing internal audit function, if required, to ensure that there are no unresolved issues or concerns relating to risk management and internal control function;