HKSI Institute AR2022

13 香港證券及投資學會 二零二二年年報 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 provider of professional examination, education and membership. 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 undertaking an internal health check on each business units’ policies and standard operating procedure to review its internal control measures and address the gaps. 風險管理及內部監控 學會一直秉持高度的專業操守及誠 信，為專業考試、教育及會員組織提 供優質服務。同時，學會亦兼備良好 及完善的風險管理（包括商譽、資訊安 全、財務及營運風險）及內部監控措 施，以確保服務能運作暢順及安全穩 定。 於報告期內採取的主要措施包括為各 學會部門之政策和操作程序標準進行 審查，以製定內部改善措施，完善服 務。 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 會的財務狀況及控制提供寶貴的獨立 評估。 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 of the Institute’s financial position and controls.