Governance Report 管治報告 香港教育大學 2021-2022 年報 55 KPMG provides external audit services for the University. The audit is conducted in accordance with Hong Kong Standards 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. Ernst & Young Advisory Services Limited (EY) provides internal audit services for the University in accordance with its approved annual audit plan and 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. Principal Risks and Mitigation Plans In 2021-22, the COVID-19 pandemic continued to pose challenges to the city and the education sector. The University took vigorous measures to minimise disruption to its day-to-day operation: including continuation of online classes; conducting block practice, assessments and student admission through electronic or other alternative means; enhancing campus security and hygiene; and implementing flexible class and work arrangements to reduce social contact to help contain the spread of the virus. The pandemic served as a catalyst for the University to critically review its policies and procedures. EY conducted reviews and tests on ongoing risk awareness, personal data collection and handling, support for learning and teaching and IT general controls to ensure robust mechanisms and sound policies and measures were in place to mitigate potential risks. The Business Contingency Plan of critical operations was enhanced for effective management of issues. The University has strengthened/ is strengthening the mechanism for managing conflict of interest applicable to Council/Committee members, staff and contractors, the code of conduct of staff and the Purchasing Policies and Procedures to ensure high probity standards have been put in place. A series of assessment exercises were conducted to identify risks and the measures in managing such risks, different challenges and uncertainties. The University, with the assistance of EY, continues to monitor its risk exposure as well as to assess the design and operations of the mitigation plans in place on a regular basis, and as and when necessary. The University will continue to monitor internal factors as well as the external environment that impact its risk profile and formulate the appropriate risk-treatment activities as needed, on a timely basis. The University organises regular sharing sessions with heads of academic and administrative units and their supporting staff to enhance their understanding of the University’s risks and their awareness of risk management. 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，以及其他與管治相關 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。 安永諮詢服務有限公司（「安永」）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，並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。 主要風險及減低風險計劃 二零二一至二二年度，新型冠狀病毒肺炎疫情持續，為 本港及教育界帶來挑戰。為減低疫情對日常運作的影 響，本校採取積極措施，包括繼續進行網上教學；以電 子或其他可替代方式進行教學實習、學生評核及入學程 序；加強校園保安及清潔；實施彈性課堂及特別工作安 排，以減少社交接觸，遏制病毒傳播。 疫情促使本校更慎重審視不同政策和程序。安永檢視了 現有的風險意識、個人資料蒐集及處理、學與教的支援 及資訊系統管控，確保大學有健全的機制和政策措施， 以減低潛在風險。本校並加強了關鍵運作的應變計劃， 更有效管理不同範疇。此外，大學已加強或正在加強適 用於校董會或委員會成員、教職員及合約承辦商利益衝 突的管理機制、員工行為準則，以及採購政策和程序， 以維持高誠信標準。 本校進行了一系列評估，以識別風險及管理此類風險、 挑戰及不確定性的措施。在安永的協助下，持續監察大 學面對的風險，以及定期及按需要評估減低風險計劃的 設計與運作。 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；本 校並與校內學術部門及行政部門主管人員及其下屬定期 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。
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