Page 54 - Hong Kong Productivity Council Annual Report 2024-25 2025-10-20

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
理事會委任畢馬威會計師事務所為外聘核數師，為本局
財務報告進行審計。
外聘核數師在審查財務報表與財務報表編製相關的內部
控制方面起著重要作用。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閲。
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。
52 年報 ANNUAL REPORT 2024-25
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 KPMG 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.