Annual Report 2014/15

香港數碼港管理有限公司

年報

2014/15

Corporate Governance Report

企業管治報告

Page 69

Audit Committee

The Audit Committee (“AC”) is responsible for overseeing and

reviewing the effectiveness of the Company’s internal control,

risk management system, regulatory compliance, and the

Company’s internal audit function. It is responsible for

overseeing the integrity of the Company’s financial statements

and the application of financial reporting principles, and the

Company’s relationship with the external and internal auditor.

Membership:

Five members

Chairperson:

Ms Rosanna CHOI Yi-tak

Members:

Mr LAU Chun-kong

Mr Douglas SO Cheung-tak

Ms Jeny YEUNG Mei-chun

Mr Damian LEE Kwok-hung

(government representative)

Meetings:

The AC convened three meetings during the

year with an average attendance rate of 78%.

A total of eight AC papers were considered or

resolved. Attendance records of individual

members are set out on page 73.

Principal duties:

• Review financial statements

• Make recommendations on the appointment of external

auditor, approve its remuneration and terms of

engagement and oversee the Company’s relations with

the external auditor

• Review accounting policies

• Oversee internal controls, financial controls, risk

management system and internal audit function

• Report on matters in relation to corporate governance

practices

Key matters considered/resolved:

• Annual Audited Financial Statements

• External Auditor’s Report, objectivity and effectiveness of

audit process

• Appointment of external auditor and approval of audit fee

and non-audit services

• Annual corporate governance, risk management and

internal control review

• Annual internal audit programme and internal audit

reports

• Adequacy of resources and effectiveness of the internal

audit function

審計委員會

審計委員會負責監察及檢討本公司在內部監

控、風險管理制度、遵守規管要求及本公司內

部審計功能之成效，亦負責監察本公司財務報

表之完整性、財務匯報原則之應用及本公司與

外聘核數師及內部審計師之關係。

成員名單：

名

主席：蔡懿德女士

成員：劉振江先生

蘇彰德先生

楊美珍女士

李國雄先生

（政府代表）

會議：

審計委員會於年內共召開了

次

會議，平均出席率為

78%

，共審

議

份審計委員會文件。各成員

的出席記錄刊載於第

頁。

主要職責：

•

審閱財務報表

•

就外聘核數師的委任提出建議，並審批其

薪酬及聘用條款，以及監督本公司與外聘

核數師的關係

•

檢討會計政策

•

監督內部監控、財務監控、風險管理制度

及內部審計功能

•

匯報有關企業管治實務的事宜

經審議的主要事項：

•

經審核的年度財務報表

•

外聘核數師報告、審計過程的客觀性及有

效性

•

委任外聘核數師，並審批其審計費用及非

審計服務的費用

•

年度企業管治、風險管理和內部監控檢討

•

年度內部審計計劃方案及報告

•

內部審計功能的資源充足程度及效能