Page 145 - Hong Kong Housing Society Annual Report 2023/24

ENVIRONMENTAL, SOCIAL AND GOVERNANCE 環境、社會和管治
CORPORATE GOVERNANCE 企業管治

During the year, the Audit Committee held four meetings with 年內，審核委員會共舉行四次會議，整體出
an overall attendance rate of 84 per cent. Key work done by 席率為百分之八十四。審核委員會就財務報
the Audit Committee relating to financial reporting and audit 告及審核方面進行的主要工作包括檢討審核
included the review of the nature and scope of the audit, the 工作的性質及範圍、審核結果及供監事會及
results of the audit and the audited annual financial statements 執行委員會批准的經審核全年財務報表。審
for the approval of the Supervisory Board and the Executive 核委員會在管理層避席的情況下會見了外聘
Committee. A private session with the external auditor was held 核數師。審核委員會亦就外聘核數師委任事
without the presence of the Management. The Audit Committee 宜向監事會提出建議，再由房協委員於二零
made a recommendation to the Supervisory Board regarding 二三年周年委員大會上批核。
the appointment of an external auditor, for approval by Housing
Society members at the 2023 AGM.

In respect of governance, compliance, internal control and risk 在管治、合規、內部監控及風險管理方面，
management, the Audit Committee approved the annual internal 審核委員會批核全年內部審核計劃及檢討計
audit plan, reviewed the implementation status, and reviewed 劃的推行情況，並審閱了十份內部審核報告
ten internal audit reports and the implementation of the agreed 及所採取的協定管理措施。審核委員會亦審
management actions. The Audit Committee also reviewed a 閱多份其他報告，包括兩份有關項目開發及
number of other reports, including two technical audit reports on 物業維護的技術審核報告，以及有關申訴專
project development and property maintenance, and the report 員公署所轉介投訴的報告。審核委員會每半
on complaints referred by the Office of the Ombudsman. The 年向監事會提交報告，根據內部稽核及外聘
Audit Committee submitted reports to the Supervisory Board 核數師的審查情況來檢討房協在合規、道德
on a half-yearly basis on the overall adequacy and effectiveness 標準、風險管理及內部監控系統方面的整體
of the compliance, ethical standards, risk management and 充足程度及成效。此外，審核委員會亦承擔
internal control systems based on the work of the internal and 舉報政策的事宜。
external assurance providers. In addition, the Audit Committee
assumed the responsibility under the whistleblowing policy.
Nominating Committee 提名委員會

The Nominating Committee acts on behalf of the Supervisory 提名委員會代表監事會監察房協委員的提名
Board and oversees the Housing Society’s membership 及選舉程序，以及審核新委員加入房協的程
nomination and election processes, as well as admission of new 序，其主要任務為確保房協委員具備均衡的
members to the Housing Society. Its main task is to ensure that 才能及專業背景。
the Housing Society membership consists of a balanced mix of
skills and professional backgrounds.

142 Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 143