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香港數碼港管理有限公司
2015/16
年報
Corporate Governance Report
企業管治報告
77
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：
6
名
主席： 蔡懿德女士
成員： 邱達根先生
劉振江先生
蘇彰德先生
楊
美
珍女士
鍾沛康先生
（政府代表）
會議：
審計委員會於年內共召開了
2
次
會議，平均出席率為
88%
，共審
議
9
份審計委員會文件。各成員
的出席記錄刊載於第
81
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
•
在員工福利管治、付款授權及舉報方面之
內部政策及程序
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 auditors.
Membership:
Six members
Chairperson:
Ms Rosanna CHOI Yi-tak
Members:
Mr Duncan CHIU
Mr LAU Chun-kong
Mr Douglas SO Cheung-tak
Ms Jeny YEUNG Mei-chun
Mr Davey CHUNG
(government
representative)
Meetings:
The AC convened two meetings during the
year with an average attendance rate of
88%. A total of nine AC papers were
considered or resolved. Attendance
records of individual members are set out
on page 81.
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
• Internal policy and procedures on staff benefits
g o v e r n a n c e , p a yme n t a u t h o r i s a t i o n a n d
whistleblowing