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二零一七年年報
貿易通電子貿易有限公司
Corporate Governance Report
(Continued)
企業管治報告書
（續）
(3) Risk Management & Internal Controls
(Continued)
Risk Management Framework
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
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
Independent Assurance
Internal Auditor and External Auditors
獨立保證
內部核數師及外部核數師
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
Risk identification, recording and monitoring
Individual Departments
風險識別、記錄和監察
個別部門
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。