Interim Report 2018

36 Other Information 其他資料 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2018 F. 風險管理、內部監控及企業管 治 企業管治常規守則 董事深信本集團的管理架構及內部監控程式 必須具備優良的企業管治元素，方可促成有 效問責，實現股東利益最大化。 截至二零一八年六月三十日止六個月，本公 司已遵守交易所證券上市規則（「 上市規則 」） 附錄十四所載之企業管治守則（「 企業管治守 則 」）之所有守則條文以及採納大部分建議最 佳常規。 內部監控及風險管理 董事會認同建立及維護有效內部控制及風險 管理體系的重要性。本集團擁有有效的內部 審核部門，其向管理層及董事會的審核委員 會報告。其檢討本集團的系統，涵蓋本集團 全部業務單位，包括營運、財務及內部控制 方面。董事會認為，內部審核部門擁有具有 足夠資歷及經驗的員工，以及充足資源、培 訓及預算以執行本集團的會計及財務呈報功 能。 為提升其風險管理控制，於回顧期內，本集 團已設立風險管理團隊以確保設定所需程序 及體系從而遵守企業管治守則下的有關規則 及規定。 F. RISK MANAGEMENT , INTERNAL C O N T R O L A N D C O R P O R A T E GOVERNANCE Code of Corporate Governance Practices The Directors recognise the importance of incorporating elements of good corporate governance in the management structure and internal control procedures of the Group so as to achieve effective accountability and to maximise the shareholders’ benefits. For the six months ended 30 June 2018, the Company complied with all code provisions and adopted most of the recommended best practices of the Code on Corporate Governance (“ Corporate Governance Code ”) contained in Appendix 14 to the Rules Governing the Listing of Securities on the Stock Exchange (“ Listing Rules ”). Internal Controls and Risk Management The Board acknowledges the significance of establishing and maintaining an effective system of internal control and risk management. The Group has an effective internal audit department in place which reports to the management and the audit committee of the Board. It reviews the systems of the Group, covering all business units of the Group, including the operational, financial and internal control perspectives. The Board considers that the internal audit department has been staffed adequately in terms of their qualification and experience, and has been provided with adequate resources, trainings and budgets, so as to implement the Group’s accounting and financial reporting functions. To strengthen its risk management control, the Group has set up a risk management group to ensure that the necessary procedures and systems would be in place to comply with the relevant rules and requirements under the Corporate Governance Code during the period under review.