Page 114 - Hang Lung Group 2012 Annual Report

（四）問責及核數
1. 財務匯報
董事對本公司以持續營運為基準所編製的
財務報表承擔責任，並於有需要時為財務
報表作出合理的假設和保留意見。本公司
之財務報表乃按照上市規則、公司條例及
香港公認會計原則及守則之規定而編製，
並貫徹採用合適之會計政策及作出審慎及
合理之判斷和估計。外聘核數師，畢馬威
會計師事務所已在本公司財務報表的獨立
核數師報告中就他們的申報責任作出聲明。
董事於年報、中期報告、股價敏感公佈及
按上市規則和法規要求的其他披露文件
內，致力確保就本公司之狀況和前景作出
平衡、清晰及易於理解之評審。
2. 內部監控
我們維持良好的內部監控系統，確保內部
監控系統及程序有效運作，並在必要時作
出改善。紀律守則詳述本集團之經營業務
宗旨，作為所有員工依從之標準。
設立內部監控制度，是為了讓我們監察本
集團之整體財務狀況；防止資產受損或被
挪用；就重大詐騙及錯失作出合理預防措
施；以及就因無法達成本集團之目標而可
能帶來之風險作出管理。
我們對執行委員會、董事、行政人員及
高級職員之活動設有明確之特定權限。年
度及中期預算案的所有資本及收入項目編
製後，均須先獲高級管理人員及主要行政
人員批准方可採納。我們密切監察各項業
務，審閱每月之財務業績及與預算作出比
較，並不時檢討、更新及改善內部監控以面
對未來的挑戰。
(IV) Accountability and Audit
1. Financial Reporting
Directors acknowledge their responsibility for preparing the financial
statements on a going concern basis, with supporting assumptions or
qualifications as necessary. The Company’s financial statements are
prepared in accordance with the Listing Rules, Companies Ordinance
and also the accounting principles and practices generally accepted
in Hong Kong. Appropriate accounting policies are selected and
applied consistently; judgments and estimates made are prudent
and reasonable. A statement by the external auditor, KPMG, about
their reporting responsibilities is included in the Independent Auditor’s
Report on the Company’s financial statements.
The Directors endeavor to ensure a balanced, clear and understandable
assessment of the Company’s position and prospects in annual reports,
interim reports, price-sensitive announcements and other disclosures
required under the Listing Rules and other statutory requirements.
2. Internal Control
We maintain a good internal control environment to enable the internal
control systems and procedures to perform effectively and to make
improvements where necessary. The Code of Conduct details the
Group’s philosophy in running its business and acts as a benchmark
for all staff to follow.
Internal control systems have been designed to allow us to monitor
the Group’s overall financial position, to safeguard its assets against
loss and misappropriation, to provide reasonable assurance against
material fraud and errors, and to manage the risk in failing to achieve
the Group’s objectives.
We have a well defined specific limit of authority governing activities of
the Executive Committee, Directors, executives and senior staff. Annual
and mid-year budgets on all capital and revenue items are prepared
and approved by senior management and key executives before being
adopted. We monitor the business activities closely and review monthly
financial results of operations against budgets. We also review, update
and improve the internal controls to meet upcoming challenges.
114 |