HKSI Institute AR2021

09 香港證券及投資學會 二零二一年年報 Risk Management and Internal Control T h e H K S I I n s t i t u t e u p h o l d s high standards of integrity and accountability in its conduct as a professional examination, education and membership organisation. Sound and effective risk management (including reputational, information security, financial and operational risk) and internal control measures are put in place to ensure a smooth and secured operation. Key initiatives undertaken during the reporting period include: • Assessment of 2020/2021 key business risks to better manage risks and strengthen business continuity strategy. • Un d e r t a k i n g a n e x t e r n a l i n f o r m a t i o n t e c h n o l o g y consultancy project to review IT controls framework, policies and procedure, and to ensure their integrity and alignment with industry best practices. 風險管理及內部監控 學會作為專業考試、教育及會員組 織，在操守及問責方面均秉持高標 準。良好和有效的風險管理（商譽、資 訊安全、財務及運作等風險）及內部監 控措施已就位，確保運作安全穩定。 我們在報告期內採取的主要措施包 括： • 評核 2020/2021 年度主要業務風 險，藉此改善風險管理，並增強 有助提升業務延續性的策略 • 外聘資訊科技顧問公司審視學會 的資訊科技監管架構、政策及程 序，確保其公信力及符合業界規 範 合規事宜 學會致力全面遵守相關會計、稅務及 其他本地法定要求。 外部核數師 學會於 1997 年成立至今，承蒙畢馬威 會計師事務所擔任義務核數師，為學 會的財務狀況及營運程序提供寶貴的 獨立評估及意見。 Compliance The HKSI Institute is firmly committed to the regulatory compliance of accounting, tax and other required local legal requirements. External Auditor KPMG has been appointed as the honorary auditor of the HKSI Institute since its establishment in 1997, providing invaluable independent assessment and perspective on the HKSI Institute’s financial standing and operation processes.