貿易通2019 年年報

Tradelink Electronic Commerce Limited Annual Report 2019 42 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 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。 (3) Risk Management & Internal Controls (Continued) Risk Management Framework As an on-going process, the Company has assessed its 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. Evaluate the effectiveness of the risk management system The Board and Audit Committee 評價風險管理系統的成效 董事會和審核委員會 Independent Assurance Internal Auditor and External Auditors 獨立保證 內部核數師及外部核數師 Oversee the implementation of the risk management system Senior Management 監督風險管理系統的實施 高級管理人員 Risk identification, recording and monitoring Individual Departments 風險識別、記錄和監察 個別部門 Risk review, assessment, analysis and reporting Responsible persons of Individual Departments, Risk Manager and Responsible ED 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