Governance Report The Education University of Hong Kong Annual Report 2020-2021 70 Audit Committee 1. to consider and recommend to the Council the appointment or reappointment of internal and external auditors, the audit fee, the resignation or dismissal of auditors, and any related issues. 2. to discuss with the external auditor the nature and scope of the audit and ensure co-ordination between external and internal auditors. 3. to review the annual financial statements, focusing on the adequacy and fairness of disclosure, before submission to the Council. 4. to discuss problems and reservations arising from the 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 approve the internal audit plan and to review the reports of the internal auditor and management’s response to ensure that appropriate action is taken to address major issues raised. 7. to oversee the internal auditor’s reviews on governance, internal controls and risk management issues, including the adequacy and effectiveness of control and risk management systems. 8. to consider the major findings of reviews to improve cost effectiveness and efficiency in University operation. 9. to perform any function laid upon it by the Council, including matters raised under the Whistleblowing Policy. 10. with the agreement of the Council, to co-opt such additional members to the Audit Committee as may be required. 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. 審計委員會 1. 就委任或續聘內部及外部審計人員、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. 與外部審計人員討論審計本質及範圍，並確保內外 審計人員相互協調。 3. 於提交年度財務報告予校董會前，檢視報告，尤其 著重所披露的事項是否足夠及公正。 4. 就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. 批核內部審計計劃，並檢視報告及管理層的回應， 確保校方就所提出的重大事項採取適當跟進。 7. 檢視內部審計人員就管治、內部監管及風險管理的 報告，評估本校的內部監管及風險管理系統是否足 夠和有效。 8. 考慮內部調查的重要發現，改善本校運作的成本效 益及有效性。 9. 執行校董會委派的任何職責，包括有關舉報政策的 事宜。 10. 如有需要，經校董會同意後增選財務委員會成員。 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。 Terms of Reference (Appendix III) 職權範圍（附錄三）
RkJQdWJsaXNoZXIy Mjk0NjMy