Annual Report 2021

51 年報 2021 ANNUAL REPORT CORPORATE GOVERNANCE REPORT 企業管治報告 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； 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； xi) to ensure co-ordination between the internal auditors (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; 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;