Annual Report 2021

50 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 CORPORATE GOVERNANCE REPORT 企業管治報告 vii) 就上文第 (vi) 項而言： (a) 審核委員會成員應與董事會及高級 管理人員（如有）聯絡； (b) 審核委員會每年最少須與本公司之 外聘核數師開會兩次；及 (c) 審核委員會須考慮於該等報告及賬 目中所反映或需反映之任何重大或 不尋常事項，並應適當考慮任何由 本公司屬下會計及財務匯報職員、 監察主任（如有）（或擔任同一職位之 人士）或外聘核數師提出之事項； 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、內部 審核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； vii) in regard to (vi) above: (a) members of the audit committee should liaise with the Board and senior management (if any); (b) the audit committee must meet, at least twice a year, with the Company’s external auditor; and (c) the audit committee should consider any significant or unusual items that are, or may need to be, reflected in the report and accounts, it should give due consideration to any matters that have been raised by the Company’s staff responsible for the accounting and financial reporting function, compliance officer (if any) (or person occupying the same position), or external auditor; 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;