Annual Report 2021

83 舜宇光學科技（集團）有限公司 • 2021 年報 Corporate Governance Report 企業管治報告 The following key processes are adopted under the Group’s ERM framework: To consolidate the framework and establish the model for the three lines of defense of risk management according to The Committee of Sponsoring Organizations of the Treadway Commission (“ COSO ”): 本集團企業風險管理框架遵循以下原則和主要 流程： 根據反欺詐財務報告全國委員會的發起組織委 員會（「 COSO 」）整合框架，建立風險管理三道 防線模型： 董事會╱審核委員會 The Board/ Audit Committee The Board/ Audit Committee is the top decision-making body of risk management of the Company 內部審計部 Internal Audit Department 風險管理工作小組 Risk Management Group 運營部門 Operational Department 第二道防線 Second line of defense 第 一 道防線 First line of defense 第三道防線 Third line of defense 戰略發展中心 Strategic Development Center 人力資源部 Human Resources Department 財務部 Financial Department 法務部 Legal Affairs Department 信息技術部 Information Technology Department 辦公室 Administration Office 供應鏈中心 Supply Chain Center 研發中心 R&D Center 營銷中心 Marketing Center 製造中心 Manufacturing Center Ă 董事會╱審核委員會是本公司 風險管理的最高決策機構 The second line of defense is mainly responsible for coordinating the planning, construction, maintenance and enhancement of the risk manage- ment and internal control system. 第二道防線主要負責風險管理及內部管 制體系的協調規劃及統籌、建設、維護 和提升。 The first line of defense mainly conducts the collection of initial risk information and risk identification, proactively implements risk response plans and participate in the construc- tion of risk management culture. 第一道防線主要進行風險初始信息收集 和風險識別、積極實施風險應對方案， 參與風險管理文化建設。 The third line of defense is mainly responsible for examin- ing, auditing and monitoring the overall risk management works of the first and second lines of defense. 第三道防線主要負責對第一及第 二道防線的全面風險管理工作進 行稽核、審計和監察。