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Audit Committee


Chairperson and BoG Member
Ms TAM Kam Lan Annie (譚贛蘭女士), GBS, JP

BoG Members
Ms Ho Chiu Ha, Maisy (何超蕸女士), BBS 
Mr SU Yau On Albert (蘇祐安先生), MH, JP

CC Members
Mr FAN Hoi Kit, Alex (范凱傑大律師), MH
Dr YEUNG Sai Mo Simon (楊世模博士), MH, JP

External Members
Dr KWONG Kai Sing Benny (鄺啟成博士)
Ms LEUNG Sammie (梁小慧女士)

Ms LAU Mei Sze May (劉美施女士)

Terms of Reference                             

  1. To monitor the effectiveness of internal control systems (including financial, operational, IT, compliance and risk management) through the works of external auditors and the Internal Audit Unit (IAU);

External Audit

  1. To recommend the appointment of external auditors for the Board of Governors (BoG)’s consideration;
  2. To monitor the effectiveness of external auditors including matters affecting their independence and objectivity;
  3. To review any significant financial reporting judgments and the audited financial statements, with a purpose of satisfying itself that the statements are complete, consistent with information known to committee members and reflect appropriate accounting principles, before the submission of audited financial statements to the BoG for approval;


Internal Audit

  1. To endorse the Internal Audit Charter and its subsequent changes for the BoG’s approval;
  2. To approve the action plan and audit strategies for building and maintaining the internal audit function;
  3. To monitor the performance of the IAU and to ensure that proper resources are allocated to facilitate the execution of its work;
  4. To review and endorse the IAU’s Audit Plan, which has been incorporated with the comments from the College Council, for the BoG’s approval;
  5. To monitor the effectiveness of the internal audit process in accordance with applicable standards and to discuss with the IAU the nature and scope of the audit;
  6. To consider major findings of internal audit and management responses, and to ensure appropriate and timely actions are taken in response to findings;


  1. To commission any investigation on any matters as the Audit Committee (AC) deems necessary, or referred to it by the BoG or the President;
  2. To meet with auditors to discuss any matters that the AC or auditors believe should be discussed privately and to consider any questions on the resignation or dismissal of the Head of IAU;
  1. To set up sub-committee and task forces as appropriate; and
  2. To prepare and submit regular reports to the BoG.


Tung Wah College Logo
King’s Park Campus
Ma Kam Chan Memorial Building,
31 Wylie Road, Homantin, Hong Kong
Mongkok Campus
Cheung Kung Hai Memorial Building, 90A,
and Cheung Chin Lan Hong Building, 98,
Shantung Street, Mongkok, Hong Kong
Kwai Hing Campus
16/F, Tower 2,
Kowloon Commerce Centre,
51 Kwai Cheong Road,
Kwai Chung, Hong Kong
(852) 3190 6678