貿易通 2021 年年報

51 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） • COSO 實體層面監控差距分析（「 COSO 審閱」），以確定本公司已建立與 「 COSO – 內部監控 – 綜合框架」建議的 監控框架關鍵概念一致的實體層面監 控； • 審核測試以核實本公司現存內部監控 的成效。 本公司亦設有舉報程序，鼓勵僱員向審核委 員會以保密方式舉報有關本公司可能存在不 當行為的事項。於報告年度，未接獲任何舉 報報告。 根據高級管理人員確認、內部核數師及審核 委員會的審閱，董事會認為於報告年度內風 險管理及內部監控系統屬充分及有效。於二 零二一年內未發現重大監控缺陷、缺點或重 大留意範疇。 董事會亦認為本集團在會計、內部審核及財 務匯報職能的資源、僱員資歷及經驗，培訓 課程及有關預算屬足夠。 本集團根據上市規則及香港法例第 571 章《證 券及期貨條例》（「證券及期貨條例」）處理及發 放內幕消息。董事會按照高級管理人員的建 議，確定及釐定若干資料是否需要根據上市 規則及證券及期貨條例披露為內幕消息。一 旦若干信息經確定為內幕消息，其將在可行 情況下儘快以公告方式披露。 本公司已分別就董事、一般僱員及可能持續 接觸內幕消息的員工買賣本公司股份訂立內 部政策。全體員工及董事於擁有未經發佈的 內幕消息時，均不得買賣本公司證券。就可 能持續接觸到內幕消息的董事及員工而言， 彼等必須獲預先批准方可買賣本公司證券。 (3) Risk Management & Internal Controls (Continued) • A COSO entity level control gap analysis (“COSO Review”) to ascertain if the Company has established entity level controls that are consistent with the key concepts of the control framework recommended by COSO–‘Internal Control– Integrated Framework’; • Audit tests to verify the effectiveness of the Company’s internal controls in place. The Company also has a whistle-blowing procedure in place to encourage our staff to raise concerns, in confidence, with the Audit Committee about possible improprieties in any matter related to the Company. During the reporting year, no whistle-blowing report received. Based on the confirmation from Senior Management, the reviews from the Internal Auditor and the Audit Committee, the Board considered that the risk management and internal control systems are adequate and effective for the reporting year. There were no significant control failings, weakness or significant areas of concern identified during 2021. The Board also considered the resources, staff qualifications and experience, training programs and budget of the Group’s accounting, internal audit and financial reporting functions were adequate. The Group handled and disseminated inside information in compliance with the Listing Rules and the Securities and Futures Ordinance (Chapter 571 of the Laws of Hong Kong) (“SFO”). The Board, with the recommendation of Senior Management, would identify and determine whether certain information needs to be disclosed as inside information under the Listing Rules and the SFO. Once certain information has been determined as inside information, it would be disclosed as soon as practicable by way of announcements. The Company has in place separate internal policies for dealing in the Company’s shares by Directors, general staff and those staff who are likely to be in constant exposure to inside information. All employees and Directors are not allowed to deal in the securities of the Company when they possess unpublished inside information. Pre-clearance on dealing in the Company’s securities is mandatory for Directors and those staff who are likely to be in constant exposure to inside information.