EdUHK Annual Report 2018-2019

安永諮詢服務有限公司（「安永」）於審計委員會指導 下，根據已通過的年度審計計劃，為本校提供內部審計 服務及作出獨立而客觀的確認。安永就本校的主要運 作程序及監管作定期的獨立審視，以評估本校各內部 監管及風險管理系統是否足夠和有效，以及有否依從大 學教育資助委員會的相關條例與規則，並是否符合本校 的大學風險管理框架。 主要風險及減低風險計劃 本校持續面對來自校內和校外不同的挑戰及不確定 性，如持份者各有不同的社會及政治訴求、本地人口結 構的改變、區內競爭，以及受管轄於不斷增加的規範 要求等。 為此，本校進行了一系列評估，以識別及監察所面對的 風險及管理措施，以處理各種挑戰和不確定性，並在內 部審計人員的協助下，持續監察所面對的風險，以及評 估減低風險計劃的設計與運作，用作定期風險管理。本 校將會繼續監察影響其風險狀況的內部及外圍環境因 素，並適時制訂合適、相應及所需的風險管理行動。此 外，本校亦將與校內學術部門及行政部門主管人員定期 舉辦分享會，以加強對本校風險的認識及提高員工對風 險的警覺。 Ernst & Young Advisory Services Limited (EY) provides internal audit services for the University under the direction of the Audit Committee in providing an independent and objective assurance in accordance with its approved annual audit plan. EY carries out periodic independent reviews over key business processes and controls to assess the adequacy and the effectiveness of internal control and risk management systems across the University and with regard to the compliance with applicable University Grants Committee (“UGC”) rules and regulations and Enterprise Risk Management framework of the University. Principal Risks and Mitigation Plans The University continues facing challenges and uncertainties from external and internal factors, such as stakeholders’ diverse social and political demands, local demographic change, regional competition, and increasing compliance requirements from regulators. Subsequent to a series of assessment exercises conducted to identify and monitor the risks it is facing and the measures in managing different challenges and uncertainties, the University, with assistance from the Internal Auditors, continues monitoring its risk exposure as well as assessing the design and operations of mitigation plans put in place in managing the risks on a regular basis. The University will continue to monitor internal factors as well as external environment that impact its risk profile and formulate the appropriate risk treatment activities as needed on a timely basis. In addition, the University will regularly organise sharing sessions with heads of academic and administrative units to enhance the understanding of University risks and cultivate self-awareness. 55 香港教育大學 2018-2019 年報 Governance Report 管治報告