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审核委员会

Membership

Chairperson and BoG Member
Ms TAM Kam Lan Annie (谭赣兰女士), GBS, JP

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

CC Members
Mr FAN Hoi Kit, Alex (范凯杰大律师), MH
Dr YEUNG Sai Mo Simon (杨世模博士), MH, JP

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

Secretary
Ms LAU Mei Sze May (刘美施女士)


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;


Others

  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
京士柏校舍
香港何文田卫理道31号
马锦灿纪念大楼
旺角校舍
香港旺角山东街
90号A钟江海纪念大楼及
98号钟秦兰凤大楼
葵兴校舍
香港葵涌葵昌路51号
九龙贸易中心第2座16楼
电话
(852) 3190 6678