Page 115 - Hang Lung Group 2012 Annual Report

我們積極採取預防措施處理及發佈股價敏
感資料。此等資料僅為須知人士所悉。我
們已採納披露股價敏感資料政策。
本公司設有內部審計部，獨立於本公司之
日常運作及會計職務。內部審計師直接向
審核委員會匯報。內部審計程序乃根據風
險評估方法設計，並由審核委員會每年作
出審閱。內部審計師每月與管理層商討其
內部審計工作及結果，而管理層則就各項
有關事宜作出適當之回應。內部審計師每
季均向審核委員會提交報告。
於二零一二年，內部審計師與審核委員會
每三個月舉行一次正式會議，商討內部審
計事宜。審核委員會舉行會議時，亦會向
外聘核數師查詢其對本公司財務及內部監
控事宜之意見。審核委員會有權與外聘核
數師直接商討，雙方並會最少每年就此舉
行一次會議，倘有需要，管理層不會列
席。執行董事出席審核委員會會議，以解
答審核委員會之查詢，並會向董事局匯報
審核委員會會議上提出的事宜。
董事明白，彼等有責任維持有效的風險管理
及內部監控制度，並於二零一二年審閱有關
制度四次。董事管理風險的方法包括作出策
略性規劃；委任合適資歷及經驗豐富的人士
擔任高層職位；定期監察本集團之表現；對
資本支出及投資保持有效的監控；以及制定
紀律守則供所有董事及員工依從。
截至二零一二年十二月三十一日止財政年
度，董事已就本公司及其附屬公司之所有
主要監控機制作出審閱，範圍涵蓋財務、
運作及合規監控，以及風險管理功能，對
運作中的內部監控機制的成效和足夠程度
感到滿意。亦審議本公司在會計及財務匯
We take proactive precautionary measures in handling and
dissemination of price-sensitive information. Such information is
restricted to a need-to-know basis. We have adopted a policy on
disclosure of price-sensitive information.
We maintain an Internal Audit Department which is independent of our
daily operations and accounting functions. The Internal Auditor reports
directly to the Audit Committee. An internal audit program based on risk
assessment methodology has been designed and reviewed by the Audit
Committee on an annual basis. On a monthly basis, the Internal Auditor
discusses his internal audit reviews and findings with the management
and obtains management’s responses on various issues. Internal audit
reports are prepared for the Audit Committee every quarter.
Formal meetings were held every three months between the Internal
Auditor and the Audit Committee to discuss internal audit issues in
2012. During Audit Committee Meetings, the Audit Committee also
enquired on financial and internal control matters with the external
auditor. The Audit Committee has the authority to have direct
discussion with the external auditor in the absence of management
if deemed necessary, and they meet at least once annually for this
purpose. Executive Director(s) is/are present at the Audit Committee
Meetings to answer enquiries from the Audit Committee and to report
to the Board on matters arising.
The Directors acknowledged that it is their responsibility to maintain
effective risk management and internal control systems, and had
reviewed them four times in 2012. The Directorsmanage risks by strategic
planning, appointing appropriately qualified and experienced personnel
at senior positions, monitoring the Group’s performance regularly,
maintaining effective control over capital expenditure and investments,
and setting a Code of Conduct for all Directors and employees to follow.
The Directors had conducted a review covering all material controls,
including financial, operational and compliance controls and risk
management functions of the Company and its subsidiaries for the
financial year ended December 31, 2012, and were satisfied that an
effective and adequate internal control system had been in operation.
Considerations are also given to the adequacy of resources, staff
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