Annual Report 2022

59 年報 2022 ANNUAL REPORT CORPORATE GOVERNANCE REPORT 企業管治報告 根據守則和本公司審核委員會的職權範圍書， 本集團每個核心業務單位╱部門之管理層每年 就其業務單位╱部門的風險管理和內部監控系 統的有效性及足夠性，向內部核數師提供書面 確認函作進一步審閱、評論及建議，而其後審 核委員會將在呈交董事會前審閱該確認函。內 部核數師將根據各核心業務單位╱部門的風險 性質和程度進行進一步審查和建議。 除了上述評估程序外，管理層在每月會議上匯 報及討論本集團需面對及監控之現有和潛在風 險，以及本集團的業務營運和現金流量狀況。 本公司已聘任大華國際諮詢有限公司為本公司 內部核數師。於本年度，內部核數師 (i) 與審核 委員會會面以討論本集團的風險管理程序並提 出建議以改善風險評估程序； (ii) 與審核委員會 討論有關內部審核服務及提供對內部監控作出 改善之建議；及 (iii) 向審核委員會提交有關本 集團業務分部的主要風險範疇的內部審計報告 及內部審計計劃等。除協助建議本公司維持一 個有效及充足的風險管理及內部監控系統外， 他們亦於兩間鋼簾線廠房實地視察後進行測試 及監控，以檢討及監控本集團之內部運作。 Subject to the Code and terms of reference of the audit committee of the Company, the management of each core business unit/department of the Group will provide the internal auditor with their written confirmation annually in relation to the effectiveness and adequacy of their risk management and internal control systems for further review, comment and recommendation and thereafter the audit committee will review the same prior to submission to the Board. The internal auditor will base on the nature and extent of the risks of each individual core business unit/ department to perform further review and recommendation. In addition to the above assessment process, the management reports and discusses at monthly meetings the existing and potential risks that the Group has to face and monitor, as well as business operation and cash flow positions of the Group. The Company has engaged Moore Advisory Services Limited, as the internal auditor of the Company. During the year, the internal auditor had (i) met with the audit committee to discuss and provide recommendations on improving the risk assessment process of the Group; (ii) discussed the major findings in respect of internal audit services with the audit committee and provided recommendations for improvement on internal control; and (iii) delivered the audit committee the internal audit reports regarding the main risk areas of the business segments of the Group and internal audit plan in relation thereto, etc. Apart from taking part in advising the maintenance of an effective and adequate risk management and internal control systems of the Company, they also reviewed and monitored the internal operation of the Group through the testing and controls performed after arranging site visits of the two steel cord plants.