Governance Report 管治報告 The Education University of Hong Kong Annual Report 2022-2023 50 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 The University continues to face challenges and uncertainties from external and internal factors. 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 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 本校持續面臨外部環境及內部因素的種種挑戰和不確定 性。為此，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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