貿易通 2021 年年報

50 Tradelink Electronic Commerce Limited Annual Report 2021 Corporate Governance Report (Continued) 企業管治報告書（續） (3) 風險管理及內部監控（續） 為進一步加強風險管理和內部監控系統，本 公司內部核數師（「內部核數師」）已由審核委 員會指定進行審閱及審核測試，以核實現行 風險管理及內部監控系統的成效。審查報告 已於二零二一年提交審核委員會，審核委員 會會根據報告就貿易通之風險管理及內部監 控系統成效達成意見，並據此向董事會報 告。外部核數師將瞭解與其審核相關的內部 監控，以設計適合的審核程序，但並非為對 本集團的內部監控成效發表意見。外部核數 師除其他事項外，將就審核的計劃範疇與時 間以及重大審核結果與審核委員會溝通，包 括其於審核過程發現的任何重大內部監控缺 失。如有需要，本公司將及時採取補救行 動。 為更好地應對有關 COVID-19 疫情對本公司 的風險，應急小組已於二零二零年二月初成 立，以制訂可行的業務持續性計劃 (BCP) 及政 策。其目的為確保可適當減輕有關 COVID-19 對本公司的風險及可照顧到所有員工的健 康。 團隊持續監控 COVID-19 的狀況，不時對 BCP 及政策進行必要調整，並已制訂各種措施及 政策，其中包括為員工提供保護措施、定期 進行體溫檢測、檢疫及社交距離政策以及在 家工作安排。 於二零二一年內，內部核數師已對貿易通的 風險管理及內部監控系統進行檢討。具體而 言，內部核數師已進行工作如下： • 使用 ISO31000 ： 2018 作為比較基礎， 進行風險管理系統成效差距分析和評 估； (3) Risk Management & Internal Controls (Continued) To further strengthen the risk management and internal control systems, the Company’s internal auditor (“Internal Auditor”) has been designated by Audit Committee to conduct review and audit tests to verify the effectiveness of risk management and internal control systems in place. A review report was presented to Audit Committee in 2021. The Audit Committee then based on the report formed the opinion on the effectiveness of Tradelink’s risk management and internal control systems and reported to the Board accordingly. The external auditors would obtain an understanding of internal control relevant to their audit in order to design audit procedures that are appropriate in the circumstances though not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control. The external auditors would communicate with Audit Committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that they identify during the course of their audit. If necessary, remedial actions will be taken timely by the Company. To better address the risk and exposure associated with the COVID-19 pandemic to the Company, an emergency response team was established in early February 2020 to come up with a viable Business Continuity Plan (BCP) and policies. The objective was to make sure risks associated with the COVID-19 to the Company could be properly mitigated and the well-being of all staff could also be taken care of. The team monitored the COVID-19 situation continuously and made necessary adjustments to the BCP and policies from time to time. Various measures and policies were enacted. This included providing protective measures to staff, regular body temperature checks, policies for quarantine and social distancing as well as work from home arrangement. During the year of 2021, Internal Auditor has conducted review of Tradelink’s risk management and internal control systems. In particular, Internal Auditor has conducted the following: • A gap analysis and evaluation of effectiveness of risk management system by using ISO31000:2018 as a basis for comparison;