Annual Report 2021

84 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Corporate Governance Report 企業管治報告 第一道防線：各公司運營部門及本集團職能部 門 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。 第二道防線：風險管理工作小組 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。 第三道防線：內部審計部 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查、審計和監察。 根據 COSO 整合框架，風險管理工作遵循以下 六階段基本流程： First line of defense: Operational department of each company and functional departments of the Group The first line of defense mainly conducts collection of initial risk information and risk identification, proactively implements risk response plans and participates in the construction of risk management culture. Second line of defense: Risk Management Group The second line of defense is mainly responsible for coordinating the planning, construction, maintenance and enhancement of the risk management and internal control system. Third line of defense: Internal audit department The third line of defense is mainly responsible for examining, auditing and monitoring the overall risk management works of the first line and second line of defense. According to the COSO Integrated Framework, the risk management work follows the six steps of basic procedures as below: 持續的過程 Continuous Processes 1.Goal Setting 目標設定 2.Risk Identification 風險識別 3.Risk Assessment 風險評估 4.Risk Response 風險應對 5.Control Activity 控制活動 6.Monitoring 監控