Page 146 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

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HONG KONG HOUSING SOCIETY ANNUAL REPORT 2020/21
ENTERPRISERISKMANAGEMENT 企業風險管理
Risk management is a fundamental element of corporate governance, playing an integral part in the Hong Kong Housing Society’s strategic planning, business development and monitoring processes. Its integration into our business planning process and daily operations enables the Management to make risk-informed decisions and provides better assurances to achieve long-term corporate goals.
The Housing Society has adopted an Enterprise Risk Management (ERM) framework as a tool to proactively identify and manage strategic and operational risks relating to the organisation. Under this framework, we have established a risk governance structure and defined the risk management processes, including risk identification, assessment, monitoring and reporting.
Risk Management Governance Structure and Processes
The Housing Society had a tiered structure in risk governance, which allows for clearly defined roles and responsibilities for each party under the established governance structure.
Risk management at the Housing Society had board-level commitment and oversight. Our Audit Committee reports to the Supervisory Board and is responsible for monitoring the Society’s internal control system, including risk management, overall ethical standards and compliance with applicable regulations. Internal and external auditors also refer to this risk management system to determine required assessments and reviews, which ultimately complement the overall control environment.
The Risk Management Committee, which comprises the Chief Executive Officer and Executive Directors, Directors, and senior managers, has an overall accountability for managing the Housing Society’s key risks and ensuring the effectiveness of risk management processes. At the operational level, all our employees are responsible for identifying, managing and reporting operational risks in their own functions.
風險管理是企業管治的基本要素，在香港房 屋協會的策略規劃、業務發展及監控過程中 扮演不可或缺的角色。將風險管理融入業務 規劃過程及日常營運中，讓管理層的決策建 基於詳盡的風險評估，確保實現長期企業目 標。
房協採納「企業風險管理」框架，作為積極 辨識及管理與機構有關的策略及營運風險的 工具。在此框架下，房協已制訂一套風險管 治架構，並確立風險管理程序，包括風險識 別、評估、監控及報告。
風險管理的管治架構及程序
房協在風險管治方面採用分層架構，在既定 的管治架構下，明確定義各崗位的角色及職 責。
房協的風險管理由管治層承擔及統籌。審核 委員會向監事會匯報，並負責監察房協的內 部控制系統，包括風險管理、整體操守水平 及遵守適用規例。內部及外聘核數師亦參考 此風險管理系統以釐定最終配合整體監控環 境的評估及檢討工作。
風險管理委員會由行政總裁兼執行總幹事、 總監及高級管理人員組成，全面負責監察房 協主要風險，並確保風險管理程序行之有 效。在營運層面上，每位僱員須負責識別、 管理及匯報個別職能中的營運風險。