Governance Report 管治報告 The Education University of Hong Kong Annual Report 2024-2025 70 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, risk management and internal controls. 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. PricewaterhouseCoopers (PwC) provides internal audit services for the University in accordance with the approved annual internal audit plan and carries out periodic independent reviews over key business processes and controls to assess the adequacy and the effectiveness of risk management and internal controls systems across the University. 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、風險管理及內部 監管，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。 羅兵咸永道會計師事務所（「羅兵咸永道」）根據已通過的 年度內部審計計劃，為本校提供內部審計服務及作出獨 立而客觀的評核，並就本校的主要運作程序及監管作定 期的獨立審視，以評估本校各風險管理及內部監管系統 是否足夠和有效。
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