Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 56 Corporate Governance Report (in Renminbi (“RMB”) millions, except per share amounts) 企業管治報告 （人民幣百萬元，每股金額除外） 董事會呈列公正清晰及易明的評估之責任適用於 年報及中期報告、其他股價敏感資料及其他根據 上市規則的規定須作出的財務披露、向監管人員 提交報告以及根據法定規則須予披露的資料。 內部監控 董事會負責監察本集團的內部監控系統和檢討其 成效，董事會、本集團內部審計部和管理層則審 核本公司以及附屬公司內部監控系統的成效。審 核委員會審閱本集團內部審計部和管理層對本公 司內部監控系統成效的調查結果和意見，並向董 事會匯報審議結果。董事會認為截至二零零八年 十二月三十一日止年度的內部監控制度足夠、饒 有成效，且無出現可能影響股東的重要事項。審 核委員會每年會透過正式程序審視自身的效率， 當中涉及聯席公司秘書對其效率的評估，並於遞 交董事會審批前，先由內部及外聘核數師審閱。 本集團的內部審核部門確保本公司的內部監控健 全有效，可維護股東的股資及本公司的資產。該 內部審計部門的主要職能是對公司各營運單位的 經營效益、管理層主要人員的辭任進行審核、 協助董事會審核本集團內部監控系統有效與否、 審閱業務流程內部監控及按個別項目作出的審核 （如審計應收賬款及發出商品審核報告）。本集團 不定期進行內部監控評估，其中包括財務、營運 及合規監控與風險管理職能。 The Board’s responsibility to present a balanced, clear and understandable assessment extend to annual and interim reports, other price-sensitive announcements and other financial disclosures required under the Listing Rules, and reports to regulators as well as information required to be disclosed pursuant to statutory requirements. INTERNAL CONTROL The Board is responsible for the Group’s system of internal control and for reviewing its effectiveness. The Board, the Group’s internal audit department and management conduct reviews of the effectiveness of the Company’s system of internal control, including those of its subsidiaries. The Audit Committee reviews the findings and opinion of the Group’s internal audit department and management on the effectiveness of the Company’s system of internal control, and reports to the Board on such reviews. In respect of the year ended 31 December 2008, the Board considered the internal control system effective and adequate. No significant areas of concern which might affect shareholders were identified. The effectiveness of the Audit Committee itself is reviewed annually through a formal process which involves the Joint Company Secretaries preparing an evaluation of its effectiveness. This is examined by both the internal and external auditors before submitted to the Board for endorsement. The internal audit division of the Group should ensure that the Company maintains sound and effective internal controls to safeguard the shareholder’s investment and the Company’s assets. The main functions of the internal audit division are to audit the operating efficiencies of each of the operating units, to carry out audit upon resignation of any key management personnel, to assist Board in reviewing the effectiveness of the internal control system of the Group and to review internal controls of business processes and project based auditing (such as auditing of trade receivables and issuance of commodities auditing report). Evaluation of the Group’s internal controls covering financial, operational compliance controls and risk management functions had been done on an ad hoc basis.