Governance Report 管治報告 The Education University of Hong Kong Annual Report 2023-2024 54 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 coopted 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 which encompasses all risks including principal risks 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. 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 material weaknesses and 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 the 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. 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 會審閱涵蓋所有風險，包括主要風險的風險矩陣圖及風 險登記冊。為確保大學在營運的不同範疇，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，確保框架完備有效。 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，有任何重大缺陷或嚴重缺失，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。
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