57 年報 Annual Report 2022-23 企業管治 Corporate Governance 內部監控及風險管理 理事會非常重視維持高水準的企業管治、提高本身 的透明度，並向公眾問責，而外部和內部審計系統 正可實踐此宗旨。 外部審計 理事會委任香港立信德豪會計師事務所有限公司為 外聘核數師，為本局財務報告進行審計。 外聘核數師在編製財務報表相關的內部監控方面的 審查起著重要作用。如有需要，外聘核數師會在審 計程序開始前，在管理層避席下與審計委員會討論 審計的性質和範疇，以及查詢任何事項。外聘核數 師致管理層的所有管理建議書以及生產力局管理層 的所有回應，均交由審計委員會審閱。 內部審計及風險管理 合規及內部審計辦公室由生產力局理事會審計委員 會督導，協助處理生產力局的風險管理工作。 辦公室致力向營運團隊在尋找及評估潛在的營運風 險方面提出建議，並提出相應的內部監控措施，以 符合企業管治的要求。辦公室也制定和執行生產力 局的審計政策和策略，以保障其資產，確保符合有 關法律、法規，提高營運效率及效益，務求令文件 紀錄準確可靠。 該辦公室直接向審計委員會匯報，並須在每次審計 委員會會議上，就生產力局不同運作的監管和合規 情況，向委員會報告其審計結果。 在本年度，合規及內部審計辦公室審核了生產力局 的運作，涉及生產力局的不同範疇。有關的年度審 計工作計劃，已經過審計委員會審批。 Internal Control and Risk Management The Council considers it is highly important to maintain a high standard of corporate governance and enhance the organisation’s transparency and accountability to the public. The external and internal audit systems are instrumental in this regard. External Audit The Council has appointed BDO Limited as the external auditor, to conduct an audit of its financial statements. The external audit plays an important role in reviewing the financial statements with consideration of internal control relevant to the preparation of the financial statements of HKPC. Before an audit commences, the external auditor discusses the nature and scope of the audit with the Audit Committee, if necessary, together with any matters the external auditor may wish to discuss in the absence of management. Any management letter from the external auditor and HKPC management’s response will be reviewed by the Audit Committee. Internal Audit and Risk Management The Council’s Compliance and Internal Audit Office (“CIA”) is directed by the Audit Committee of the Council, to assist the management team with the Council’s risk management function. CIA proactively advises operation teams to identify any area of risk in HKPC operations, and proposes appropriate internal control measures in line with the mandates for corporate governance. CIA also formulates and executes an overall audit policy and strategy for the Council to safeguard its assets, ensure compliance with relevant laws and regulations, promote operational efficiency and effectiveness, and ensure the accuracy and reliability of its records. The Office reports directly to the Audit Committee. At every Audit Committee meeting, the Office reports to the Committee its findings on the auditing of control sufficiency and the compliance situation for different HKPC operations. In the year under review, CIA reported the audit results of the operations spanning various aspects of HKPC. The annual audit job plan was reviewed and agreed by the Audit Committee in advance.
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