Page 136 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

134
HONG KONG HOUSING SOCIETY ANNUAL REPORT 2020/21
As of 1 April 2020, the Audit Committee had 14 members, all of whom were non-management members of the Housing Society. The Chairman and the Vice-Chairman of the Supervisory Board and the chairmen of the other Committees were not eligible to be members of the Audit Committee. At the AGM held on 3 September 2020, Mr Simon Cheung, Mr Dick Kwok Ngok- chung, Dr Tony Leung Ka-tung and Mr Kyran Sze retired from the Audit Committee, while Mr Joseph Lee Chin-wai and Miss Annie Tam Kam-lan indicated intention to step down. Mr Simon Cheung and Mr Kyran Sze were not eligible to stand for re-appointment to the Audit Committee as they had already served for six consecutive years, while Mr Dick Kwok Ngok-chung and Dr Tony Leung Ka-tung expressed interest in reappointment. At the Supervisory Board meeting held immediately after the 2020 AGM and EGM, Mr Dick Kwok Ngok-chung and Dr Tony Leung Ka-tung were re-appointed, and other four members, namely, Mr Wallace Lam Wing-ted, Dr Leung Kam-shing, Mr Eliott Hancock Suen and Mr Wilson Wong Chiu-sang, were appointed to the Audit Committee for a three-year term of office. The Audit Committee consisted of 14 members as of 31 March 2021.
During the year, the Audit Committee held four meetings with an overall attendance rate of 93 per cent. Key work done by the Audit Committee relating to financial reporting and audit included the review of the nature and scope of the audit, the results of the audit and the audited annual financial statements for the approval of the Executive Committee. A private session with the external auditor was held without the presence of the Management. The Audit Committee also made a recommendation to the Supervisory Board regarding the appointment of an external auditor, for approval by Housing Society members at the 2020 AGM.
In respect of compliance, internal control and risk management, the Audit Committee approved the annual internal audit plan and reviewed the implementation status. It reviewed seven internal audit reports and the implementation of the agreed management actions. The Audit Committee also reviewed a number of other reports including the enterprise risk management and annual risk assessment update report; two technical audit reports on project and property maintenance; the report on complaints referred by the Office of the Ombudsman and the corruption
截至二零二零年四月一日，審核委員會共有 十四名委員，均為房協的非管理層委員。監 事會的主席及副主席以及其他委員會的主席 均不可出任審核委員會的委員。於二零二零 年九月三日舉行的周年委員大會上，張業文 先生、郭岳忠先生、梁家棟博士及施家殷先 生退任審核委員會委員，而李展偉先生及譚 贛蘭女士亦表示有意卸任。張業文先生及施 家殷先生已連續六年出任審核委員會委員， 故不合資格再獲委任，而郭岳忠先生及梁家 棟博士表示有意再獲委任為審核委員會委 員。在緊隨二零二零年周年委員大會及特別 委員大會後舉行的監事會會議上，郭岳忠先 生及梁家棟博士再獲委任，其他四名委員， 包括林永德先生、梁錦誠博士、孫康喬先生 及王潮生先生，則獲委任加入審核委員會， 任期為三年。截至二零二一年三月三十一 日，審核委員會共有十四名委員。
年內，審核委員會共舉行四次會議，整體出 席率為百分之九十三。審核委員會就財務報 告及審核方面進行的主要工作包括檢討審核 工作的性質及範圍、審核結果及供執行委員 會批准的經審核全年財務報表。審核委員會 在管理層避席的情況下會見了外聘核數師。 審核委員會亦就外聘核數師委任事宜向監事 會提出建議，再由房協委員於二零二零年周 年委員大會上批核。
在合規、內部監控及風險管理方面，審核委 員會批核全年內部審核計劃及檢討計劃的推 行情況。審核委員會審閱了七份內部審核報 告及所採取的協定管理措施。審核委員會亦 審閱多份其他報告，包括企業風險管理及全 年風險評估最新資料報告、兩份有關項目及 物業保養的技術審核報告、有關申訴專員公 署所轉介投訴的報告及廉政公署防止貪污處 發出的防止貪污諮詢報告。審核委員會每半