Annual Report 2020–21

大學校董會報告 Report of the Council 67 The University has formulated a new five-year strategic plan setting out a blueprint for the pursuit of excellence in the future development up to 2025. In pursuing its missions and objectives, the University maintains a system of internal controls in its various operations. The University has policies, processes, and internal controls to look after and maintain the effectiveness and efficiency of the operations. The Council, senior management and internal audit of the University have their respective roles and responsibilities clearly defined in accordance with this established internal control system. The Council delegates to the Audit Committee the function to monitor the University’s internal control matters. The Internal Audit Office (IAO) is accountable to the Audit Committee and reports in an annual summary the internal audit assignments completed for the preceding year. Moreover, the IAO adopts the outcomes from the University’s annual risk management exercise to set up its annual internal audit plan. In 2020–21, the review scope of the IAO continues to cover the compliance checking in respect of risk management and operational internal control, the value-for-money studies in respect of units and research institutes, pertaining to governance and financial sustainability. In order to facilitate the reporting of any perceived irregularities in the operations and activities of the University by members of the University (including students and staff), without fear of reprisal or retribution, a Whistleblowing Policy was developed and implemented in 2019. The Policy is published in the Staff Handbook and University’s webpage. A report is made to the Executive Committee of the Council, at least annually, on all cases that have been dealt with under this Policy. 大學發表了新一期五年策略計劃,展現了 其規劃直至2025年的發展藍圖,引領大 學追求卓越。在實踐使命及目標的同時, 大學繼續就不同範疇的運作實施內部監 管系統,制訂相關政策、流程及內部控制 措施,監察及維持大學既有效且富效率的 營運。 根據現有的內部監管系統,大學校董 會、管理層及內部審核處所擔當的角色 各有不同,各有其專屬職責。校董會授 權屬下之審核委員會負責監察大學的內 部監管事宜。內部審核處須對審核委員 會問責,並就前一年的內部審核作業提 交年結。此外,內部審核處亦須按照大 學周年風險管理檢討結果制訂其年度內 部審核計劃。 內部審核處於2020至21年度的檢討範 圍包括與風險管理及大學營運的內部監 管相關之合規審查,及與各單位及研究 所的管理及財務可持續性相關之衡工量 值研究。 為了讓大學成員就一旦察覺大學運作及 其成員(包括教職員及學生)所從事的活 動中出現任何違規行為作出舉報,而毋 須擔心因舉報該等行為而遭事後報復或 懲處,大學於2019年制訂《揭弊政策》, 並詳載於員工手冊及大學網頁中。大學須 最少每年一次向大學校董會執行委員會 報告根據政策所處理的所有舉報。 內部監管及成效 Internal Control and its Effectiveness

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