貿易通 2021 年年報

49 二零二一年年報 貿易通電子貿易有限公司 Corporate Governance Report (Continued) 企業管治報告書（續） (3) 風險管理及內部監控（續） 風險管理框架 (3) Risk Management & Internal Controls (Continued) Risk Management Framework The Board and Audit Committee Evaluate the effectiveness of the risk management system Senior Management Oversee the implementation of the risk management system Responsible persons of Individual Departments, Risk Manager and Responsible ED Risk review, assessment, analysis and reporting Individual Departments Risk identification, recording and monitoring Internal Auditor and External Auditors Independent Assurance 評價風險管理系統的成效 董事會和審核委員會 監督風險管理系統的實施 高級管理人員 風險審查、評估、分析和匯報 個別部門負責人、風險管理人及負責執行董事 風險識別、記錄和監察 個別部門 獨立保證 內部核數師及外部核數師 As an on-going process, the Company has assessed our internal control system with reference to The Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) internal control framework 2013, specifically in relation to the five elements of: control environment, risk assessment, control activities, communication and monitoring. 本公司已參照 The Committee of Sponsoring Organizations of the Treadway Commission （「 COSO 」）二零一三年內部監控框架，持續評 估內部監控系統，特別是監控環境、風險評 估、監控活動、溝通及監察等五項元素。