Annual Report 2015–16

In pursuing institutional objectives, the University designs and maintains a system of internal controls in our various operations. In this connection, we have an internal audit function in our organizational structure as checks and balances, and most importantly to ensure the sufficiency and effectiveness of our internal controls system. CUHK was one of the first UGC-funded institutions to have established an internal audit function in the 1990s. Our Internal Audit Office (IAO) has been using a risk-based audit approach to prioritize internal audit review assignments to assure that we meet the operational, reporting and compliance objectives in the five areas of control environment, risk assessment, control activities, information and communication, and monitoring activities. An internal control risk assessment mechanism has been adopted over the years. This assessment methodology takes into account input from different levels of management. Staff members are invited to provide their views and comments towards the existing internal controls and risk assessment. The internal controls and the risks identified will be incorporated within IAO’s internal audit plans and used to assist the Audit Committee of the Council to deploy appropriate resources to those high priority risk areas which need attention. For each internal audit assignment, IAO makes recommendations to senior management with the aim of enhancing the robustness of the internal controls system. IAO also reports to the Audit Committee the summary of internal audit reports for a particular year annually. October 2016 大學為達成其目標，於不同範疇設計 了行之有效的內部監管系統。大學設 有內部審核，確保內部監管措施足 夠及有效。中大是教資會資助大學當 中，第一所於 1990 年代成立內部審 計部門的院校。中大內部審核處一 向奉行風險審計，安排審核任務的 緩急輕重，確保大學符合監管環境、 風險評估、監管活動、信息及溝通、 監察活動等五方面的作業、滙報、合 規要求。 大學內部監管風險評估機制運行良 久。內部審核處曾諮詢員工對現行內 部監管及風險評估的意見；不容忽 略的風險事項將載於內部審核處審 計計劃書，供大學校董會審核委員 會參考，以調配適當資源應付當務 之急。 內部審核處履行其每一項審計任務 時，必向管理層提出改善內部監管 系統的建議。內部審計處每年向審 核委員會遞交周年審核簡報。 2016 年 10 月 內部監管及效能 Internal Control and Its Effectiveness 13 大學校董會報告 Report of the Council