Annual Report 2023–2024

72 香港中文大學年報 CUHK Annual Report 2023–2024 風險管理 Risk Management 有效的風險管理有助大學實踐策略使命 及可持續發展。大學多年來致力推動前沿 研究及提供優質教育和可靠服務，同時 確保主要風險受控於可接受水平。 大學的風險管理架構是參考三道防線模 型制訂，以確保風險管理及監督的責任及 權限清晰明確。年度風險評估包括全校 自上而下、自下而上的評核，以確定風險 發生的可能性及潛在影響。在營運及管 理中，大學持續採用動態的流程去識別、 評估、緩解及監察風險，應對各項挑戰。 大學採用風險評分方法來確保報告及評 估風險的準則一致。大學對該過程所得 作整合，以確認大學的主要風險及不確定 因素。 高級管理人員及主要風險管理人員檢討 並驗證這些風險，將所得整合以制訂機構 風險管控表，並在增加已識別及評估的新 興風險後，提交予審核及風險管理委員 會批准。 展望未來，大學將參考近年的經驗，營造 積極承擔風險的文化，其中風險緩解將持 續作為決策的依據。 Effective risk management supports the delivery of the University’s strategic mission and the sustainable growth of the University. Over the years, the University has demonstrated a commitment to fostering forefront research and providing quality education and reliable services while ensuring the key risks are managed to an acceptable level. The University’s risk management framework was developed with reference to the Three Lines of Defence (3LOD) model to ensure clear ownership and delegation of responsibility for the management and oversight of risk. The annual risk assessment incorporates a university-wide top-down and bottom-up evaluation to determine the likelihood of occurrence and potential impact of risks. The University tackles different challenges by using dynamic processes of risk identification, assessment, mitigation and monitoring continuously in its operations and management. A risk scoring methodology is applied to ensure consistency in reporting and evaluation of risks. The output from this process is consolidated to determine the key risks and uncertainties for the University. Senior Management and the key risk officers review and validate these risks. Input obtained are consolidated to generate the Institutional Risk Register. Additional new and emerging risks are added as identified and assessed before submission to the Audit and Risk Management Committee for endorsement. Looking forward, the University will draw on the experience of recent years and aspire a culture of alive risk-taking where risk mitigation continues to be the lens through which decisions are made.