Annual Report 2019–20

大學校董會報告 Report of the Council 57 The most recent survey on the internal control system based on the Committee of Sponsoring Organisations (COSO) framework indicated that all the stakeholders, including the senior management, Faculties, Colleges and professional and administrative service units recognize the internal control system of the University and have a positive impression over its performance. The survey also provided an opportunity for enhancing the internal control system in terms of its image and communication within the University community. In committing to strengthen the internal control system, the Internal Audit Office (IAO) continues the risk compliance reviews in response to the University’s annual risk assessment exercise in 2019–20. This ensures the implementation of mitigation control mechanism and nurtures the culture of control awareness in the University. The IAO also continues the internal control review under the UGC’s cost allocation guidelines. The IAO has also begun to conduct a series of value-for-money studies over certain operational units since the last financial year. In preparing for the University Accountability Agreement, the Council has committed to conducting regular reviews of its own effectiveness and that of its committees. A Council effectiveness review was duly conducted in 2019. 近期調查結果顯示，大學參考特雷德韋 委員會贊助組織委員會（COSO）框架營 運的內部監管系統，皆獲高級管理層、 書院、行政單位等所有大學成員推許，滿 意其表現。該調查也有助提高內部監管 系統於大學群體中的形象，以及加強內 部監管系統與大學成員的溝通。 內部審計處為加強其內部監管系統，繼 續進行風險合規檢核，以貫徹大學2019 至20年度風險評估的要求。此舉有助實 踐應變措施管理機制及提升大學的監管 意識。內部審計處亦繼續根據教資會成 本攤分指引進行內部監管。此外，內部 審計處正檢視若干單位於上一財政年度 的支出是否用得其所。 校董會預備大學問責協議，致力定期審 核本身及其委員會的成效。2019年度的 校董會成效審核已經完成。 內部監管及成效 Internal Control and its Effectiveness