EdUHK Annual Report 2018-2019

內部監管及措施 校董會負責確保本校內部監管系統運作健全，並妥善 管理主要風險，以助本校實現願景，達成使命。校董會 既要監督本校的長遠可持續發展，亦要維護本校聲譽。 管理團隊的職責包括：設置足夠而有效的內部監管機 制，以保障本校資產，及確保負債得以恰當記錄及有效 管理，同時亦須妥善管理不時發現的風險，定時審視 本校所面對的主要風險及減低風險的策略，並向校董 會報告。 人事委員會及財務委員會獲校董會授權，分別就重要的 人事及財務事項作出決策。除校長及副校長任命外，人 事任命須獲人事委員會及校長（至特定職級）通過。批 准採購商品及服務的權責則授予財務委員會與合適的 內部委員會及相關部門人員。管理團隊會定期審視財務 及內部監管政策，以及採購政策與程序，以確保其有效 執行及運作。合適的政策及程序修訂，以及監管和保障 措施的改進，將由財務委員會審視並通過。 為確保良好管治，校董會設立審計委員會，由校外校董 會成員及非校方成員組成。該委員會通常每年舉行四次 會議，就本校的財務報告及審計程序、內部監管，以及 風險管理，作獨立檢視。 畢馬威會計師事務所為本校提供外部審計服務。審計 工作根據香港會計師公會發出的《香港審計準則》進 行，同時參照香港會計師公會發出的實務說明及審計指 引，以及其他適用的專業要求。畢馬威會計師事務所若 發現本校財務報告系統或內部監管系統及其他與管治 相關的事項，有任何重大缺失，須向本校管理層或審計 委員會報告。 Internal Control and Measures The Council is responsible for ensuring that the University’s system of internal control is sound and that principal risks are properly managed to achieve the University’s vision and mission. It oversees not only the long-term sustainability but also the reputation of the University. The Senior Management Team has responsibility for devising adequate and effective internal control to safeguard the University’s assets, and to ensure that liabilities incurred are recorded and managed effectively. The Senior Management Team is also responsible for proper management of risks identified from time to time. On regular basis, the Senior Management Team will review and report the principal risks faced by the University, together with the risk mitigation strategies, to the Council. Under the delegated authority of the Council, the authority to make major decisions on staffing and financial matters rests with the Staffing Committee and Finance Committee respectively. Appointments of staff, with the exception of appointments of the President and Vice Presidents, are approved by the Staffing Committee and the President (up to a certain rank). Procurement authorisation for purchase of goods and services has also been delegated to the Finance Committee and appropriate internal committees and officers. The Senior Management Team conducts periodic review of the Financial and Internal Control Policy and the Purchasing Policy and Procedures to ensure that they are effective. Appropriate revisions to the policies and procedures and enhancements of controls and safeguards will be examined and approved by the Finance Committee. For the sake of good corporate governance, Council has established an Audit Committee, which consists of lay Council Members and external members. It usually meets four times during the year to provide an independent review of the University’s financial reporting and audit processes, internal controls and risk management. KPMG provides external audit services for the University. The audit is conducted in accordance with Hong Kong Standard on Auditing (HKSAs) issued by the Hong Kong Institute of Certified Public Accountants (HKICPA) and will have regard to relevant Practice Notes and Auditing Guidelines and other applicable professional requirements of the HKICPA. KPMG will report to the management and the Audit Committee of the University, where appropriate, any detected significant deficiencies in the University’s financial reporting system or internal control system and other matters of governance interest that come to their notice and to which they think attention should be drawn. 54 The Education University of Hong Kong Annual Report 2018-2019