123 / 182
香港數碼港管理有限公司
年報 2013/14
121
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 Audit 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
• Engagement of outsourced internal audit services
• Annual internal audit programme and internal audit
reports
• Adequacy of resources and effectiveness of the internal
audit function
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
•
外聘核數師的審計報告、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
•
檢討年度企業管治、風險管理和內部監控
的成效
•
委任外判內部審計服務
•
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