Annual Report 2022–23

大學校董會報告 Report of the Council 73 The establishment of the University’s internal controls should achieve the following five objectives: • Reliability of financial reporting • Mitigating risk • Enhancing governance • Effectiveness and efficiency of operations • Compliance with applicable laws and regulations Under the risk management framework of the University, Risk Management Committee and the responsible risk owners manage various risks associated with the University’s operations. A robust internal control system would enhance the University’s risk management function to monitor various risks at the local and institutional levels. To assist the Council in exercising control oversight, Audit Committee supervises the Internal Audit Office (IAO) of the University to carry out audit assignments of checking the implementation of risk management function, assessing the performance of the internal control system, and reviewing the governance and control of specific individual units. In 2022-23, the scope of the IAO’s review continued to focus on the compliance in respect of risk management, the effectiveness of operational control, the value-for-money studies for units and research institutes pertaining to their governance, financial sustainability and internal control. 大學在進行內部監管時，必須達致下列五 個目標： • 財務報告的可靠性 • 減低風險 • 提升管治效能 • 營運的有效性和效率 • 適用之法律及規則的合規審查 根據現有的內部監管系統，風險管理委 員會與風險責任人共同管理與大學營運 有關的風險事宜。健全的內部監管系統 有助加強大學的風險管理能力，以監察 在單位及院校層面的各項風險。 為協助大學校董會行使監督內部監管的 職能，審計委員會監督內部審核處執行 的審計任務，檢查風險管理功能的實施 情況，評估內部監管系統的績效，並審 查特定單位的管治和監管情況。 在2022-23年度，內部審核處的檢討繼 續聚焦於風險管理的合規性、營運方 面的有效性、以及與單位及研究所的管 治、財務可持續性及內部監管有關的衡 工量值研究。 內部控制及成效 Internal Control and its Effectiveness