85 / 140
香港數碼港管理有限公司
2015/16
年報
Corporate Governance Report
企業管治報告
83
外部審計
畢馬威會計師事務所再獲委任為本公司之外聘
核數師，負責審核本公司之財務報表。
實行外部審計的主要目的是向董事局及股東作
出獨立的保證，確保本公司之年度財務報表獲
公平地列報。外聘核數師擔當重要的獨立角
色，根據其審計結果對財務報表發表意見，並
且在展開審計工作前會按需要與審計委員會舉
行會議，討論審計性質及範圍，並就審計結果
作出匯報。外聘核數師也會向審計委員會提出
於審計過程中發現的內部監控建議，及匯報管
理層所作出之回應（如有）。
畢馬威會計師事務所於截至
2015
年及
2016
年
3
月
31
日止年度並無提供非審計服務。
內部審計
內部審計主要負責檢討內部監控程序是否足夠
及具有成效，並負責監察員工是否依循相關程
序執行。本公司外判了內部審計部門的職能予
一間獨立專業諮詢公司，藉以監察本公司的內
部管治，並為董事局提供評審管理層建立及執
行風險管理及內部監控的基礎。內部審計師之
工作均由審計委員會直接監督。內部審計師就
本公司的財務、業務運作和各業務單位的運作
和活動中較高風險的部分進行獨立審計。各項
審計方案須先經審計委員會批核。審計委員會
每年審核內部審計結果，並評估其對公司的影
響及管理層建議之應對方案。
舉報政策
本公司備有正式的內部舉報政策，鼓勵及指導
員工以負責任的態度向內部提出認真關注的事
宜，而不存在遭到事後追究的風險。各持份者
若發現與本公司有關的任何懷疑不當、不正常
之行為、措施或運行，本公司亦鼓勵其在保密
情況下提出意見。
External Audit
KPMG was re-appointed as the Company’s external auditor
to conduct the audit of its financial statements.
The main purpose of the external audit is to provide
independent assurance to the Board and shareholders that
the annual financial statements of the Company are fairly
s tated . The ex terna l aud i tor p l ays an impor tant
independent role in expressing an opinion on the financial
statements based on their audit, and meets with the Audit
Committee to discuss the nature and scope of the audit
prior to the commencement of the work if necessary and to
report on findings. The external auditor also reports internal
control recommendations identified as part of the audit
together with management responses, if any.
For the years ended 31 March 2015 and 2016, there was no
non-audit service provided by KPMG.
Internal Audit
The internal audit is primarily responsible for reviewing the
adequacy and effectiveness of internal control procedures
and monitoring compliance with them. The Company has
outsourced its internal audit function to an independent
professional advisory firm to monitor the Company’s
internal governance and provide a basis for the Board to
assess the risk management and internal control system
maintained and operated by Management. The Audit
Committee directly oversees the work performed by the
internal auditor. Independent reviews of financial, business
and functional operations and activities have been
conducted with a focus on higher risk areas of the
Company. The internal audit plan is reviewed and agreed to
by the Audit Committee in advance. Each year, the Audit
Committee reviews the results of the internal audit and
evaluates the impact of the findings and the proposed
management action plans.
Whistleblowing Policy
The Company has a formal whistleblowing policy in place to
encourage and guide its staff to raise serious concerns
internally in a responsible manner, without any risk of
retribution. The Company also encourages other
stakeholders to raise concerns, in confidence, about
suspected misconduct, malpractice or irregularities in any
matters related to the Company.