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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
32
Corporate Governance Report
企業管治報告書
(3) Risk Management & Internal Controls (continued)
Risk Management Framework
Independent Assurance
Internal Auditor, External
Auditors and External
Consultant
Risk review, assessment, analysis
and reporƟng
Responsible persons of Individual
Departments, Risk Manager and
Responsible ED
Evaluate the effecƟveness of
the risk management system
The Board and Audit CommiƩee
評價風險管理系統的成效
董事會和審核委員會
Risk idenƟficaƟon,
recording and monitoring
Individual Departments
監督風險管理系統的實施
高級管理人員
獨立保證
內部核數師、外部核數師
及外部諮詢顧問
風險識別、記錄和監察
個別部門
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
Oversee the implementaƟon of
the risk management system
Senior Management
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.
(3)
風險管理及內部監控（續）
風險管理框架
本公司於年內參照
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。