Annual Report 2023–2024

大學校董會報告 Report of the Council 73 內部監管及成效 Internal Control and its Effectiveness 有效的內部監管系統體現良好大學管治， 該系統涵蓋財務、營運、合規等領域。 大學將內部監管系統融入日常運作及對 內外風險變化的應對。自年度風險管理 實施以來，大學的內部監管進一步加強。 管理層每年檢討現有內部監管，並根據重 新評估的風險評分作調整。 大學管理層負責監察內部監管制度的實 施，內部審核處則負責透過年度審計檢 討來確保內部監管。在 2023-24 年度，內 部審核處持續對各書院及研究所進行內 部監管營運的合規檢查。 An effective system of internal control demonstrates good governance practice. The internal control system covers finance, operations, compliance and other areas. The University imbeds the internal control system in its routine operation and response to the changing risks within and outside. Since the implementation of the annual risk management exercise, the internal control in the University has been further enhanced. The management reviews its existing internal control and adjusts according to the risk score reassessed annually. University management is responsible for monitoring the implementation of the internal control system. The Internal Audit Office (IAO) is responsible for the assurance of the internal control through its annual audit review. In 2023-24, the IAO continues to cover the compliance checking in operational internal control, which covers the Colleges and research institutes.