Governance Report 管治報告 香港教育大學 2022-2023 年報 49 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. Risk management is a critical element of University administration. 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 a 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 reviews 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, the Council has established an Audit Committee, which consists of lay Council Members and co-opted external members. It usually meets four times a year to provide independent reviews of the University’s financial reporting and audit processes, internal controls and risk management. At the operational level, risk management is an embedded element in operations which forms an integral part of the University’s internal controls and daily work processes. The University risk matrix and risk register are reviewed by the Senior Management Team, Audit Committee and the Council on an annual basis. To ensure effective and efficient risk management in all aspects of operations, specific risk owners are assigned to oversee principal risks and a chief risk officer is assigned to oversee the adequacy and effectiveness of the existing risk management framework. 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。 風險管理是大學行政的關鍵要素。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 會成員及非校方增選成員組成。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。 在營運層面，風險管理已成為本校內部監管及日常工作 流程的一部分。管理團隊、審計委員會和校董會每年均 會審閱風險矩陣圖及風險登記冊。為確保大學在不同的 營運範疇，均可進行有效和高效的風險管理，本校已指 派特定風險負責人監督主要風險，並指定一名總風險負 責人全面監督現行的風險管理，以確保架構完備有效。
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