The Education University of Hong Kong | Annual Report 2019-2020

70 The Education University of Hong Kong Annual Report 2019-2020 Governance Report Terms of Reference (Appendix III) 職權範圍（附錄三） 審計委員會 1. 就委任外部審計人員、審計費用，以及其辭職或 罷免事宜作出考慮，並向校董會提交建議。 2. 於審計開始前，與外部審計人員討論審計本質及 範圍，並在多於一所會計師事務所參與時，確保 協調妥善。 3. 於提交年度財務報告予校董會前，檢視報告，尤 其著重下列數項： （甲）關乎會計政策及方法的任何改變； （乙）關乎重要判斷的領域； （丙）因應審計而作出的重大調整； （丁）年度財務報告內的法定審計報告； （戊）遵從會計準則的規範；及 （己）遵從法律要求的規範。 4. 就中期及最終審計報告相關的問題及有所保留的 事項，以及任何外部審計人員希望討論的事宜（如 有需要在管理層不在場的情況下），進行討論。 5. 檢視外部審計人員向管理層發出的信件與管理層 的正式回應。 6. 檢視內部審計計劃，確保內外審計人員相互協 調，確保內部審計擁有足夠資源，並於本校獲得 應有的重視。 7. 就內部調查的重要發現，包括效益審計及管理層 的正式回應，作出考慮。 8. 就校董會委託的其他議題，包括利益衝突，作出 考慮。 Audit Committee 1. to consider and recommend to the Council the appointment of the external auditor, the audit fee, and any questions of resignation or dismissal. 2. to discuss with the external auditor before the audit commences the nature and scope of the audit, and ensure co-ordination where more than one audit firm is involved. 3. to review the annual financial statements before submission to the Council, focusing particularly on: (a) any changes in accounting policies and practices; (b) major judgmental areas; (c) significant adjustments resulting from the audit; (d) the statutory audit report on the annual financial statements; (e) compliance with accounting standards; and (f ) compliance with legal requirements. 4. to discuss problems and reservations arising from the interim and final audits, and any matters the external auditor may wish to discuss (in the absence of management when necessary). 5. to review the external auditor’s management letter and management’s response. 6. to review the internal audit programme, ensure co-ordination between the internal and external auditors, and ensure that the internal audit function is adequately resourced and has appropriate standing within the University. 7. to consider the major findings of internal investigations, including value for money audit, and management’s response. 8. to consider other topics, including conflict of interest, as referred by the Council. Finance Committee 1. to consider and make recommendations to the Council on all matters which have important financial implications, which include but not limited to the : (a) additions and deletions of banks/financial institutions to the approved list of banks; (b) borrowing of money and broad policy in the investment of funds; (c) audited annual financial statements; (d) appointment of fund managers; and (e) major changes to the terms and conditions of the Superannuation Schemes and the Mandatory Provident Fund Scheme, as proposed by its Sub-committee. 財務委員會 1. 就任何有重要財政影響的事宜作出考慮，並向 校董會提交建議。該等事宜包括但不限於下列 事項： （甲）於已核准的銀行名單中增加或刪減銀行／財 務機構； （乙）借款及投資的宏觀政策； （丙）經審計的年度財務報告； （丁）委任基金經理；以及 （戊）經分委會提議的公積金與強積金計劃細則的 重要變更事宜。