6 原則 考評局是根據《香港考試及評核局條例》成立 的獨立法定機構，致力持守最高的企業管治 準則。我們相信公開透明、公平公正、誠信 及盡責是優秀企業管治的重要基石。我們亦 不時參考國際標準及業界的最佳作業方式， 以修訂各項運作及監察政策及程序。 風險管理及內部監察 考評局以專業及成效兼備的方式提供公平和 有信度的考試和評核服務。為此我們自2005 年起採用符合ISO 9001品質管理標準的作業 流程。為符合國際準則的要求，我們進行了 一次年度內部審核，並確認考評局能有效實 施及維持品質管理作業流程。為符合認證要 求，認證機構於2020年2月底進行年度監督 審核，當中沒有發現任何不符合要求的項目。 內部審計組繼續監督考評局的風險評估，並 進行獨立的內部監察。我們採用以風險及效 益為本的方式進行內部審計。年度內完成的 內部審計項目，包括國際及專業考試服務、 運送考試物資、公務文件╱物資與公司車輛 管理，以及刊物及消耗品盤點。當中未有發 現嚴重的內部控制問題。 為加強內部問責和審查機制，在2020年8月 我們外聘了一間顧問公司，檢視本局的企 業管治框架能否有效配合策略目標，以及與 國際最佳實踐方式保持一致。其檢視範圍包 括本局及秘書處的管治架構，以及考評局委 員會及事務委員會對秘書處的管理監督與問 責。檢視結果包括主要結論、問題和改善建 議將呈交予本局之管理層和審計委員會。 Principles As an independent statutory body established under the Hong Kong Examinations and Assessment Authority Ordinance, we are committed to upholding the highest standards of corporate governance. We believe that transparency, fairness, integrity and accountability are the cornerstones of excellent corporate governance. From time to time, we make reference to international standards and best practices in updating our policies and procedures in operation and control. Risk Management and Internal Control The HKEAA is committed to providing fair and reliable examinations and assessment services in a professional, efficient and effective manner. To achieve this, we have implemented the ISO 9001 Quality Management System (QMS) since 2005. An annual internal audit review of the QMS for the conformity to the requirement of the International Standard was conducted and it was confirmed that the QMS was effectively implemented and maintained. To fulfil the certification requirement, an annual surveillance audit was successfully conducted by the certification body in late February 2020, with no non-conformity noted. The Internal Audit Unit has continued to oversee the risk assessment and review the internal control of the HKEAA independently. A riskand-effectiveness-based audit approach was adopted. Internal audits, such as the provisions of international and professional examinations services, delivery of examination materials, office documents/ mater ial s and corporate cars management , stock check on publications and consumables had been conducted. No significant control deficiencies were noted. To strengthen accountability and self-scrutiny mechanism, an external consultant was engaged to review the effectiveness of the HKEAA corporate governance framework in supporting its strategic goals and alignment with international best practice in August 2020. The scope of review includes an assessment of the governance framework of the HKEAA and the Secretariat, management oversight and accountability of the Secretariat to the Council and its standing committees. The review results, including the key findings, issues and recommendations will be presented to the management of the HKEAA and the Audit Committee. 企業管治概述 Corporate Governance Statement
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