Work of the Audit Commission Corporate governance 企业帐目审核.pptVIP

下载本文档

2
0
约2.46万字
约 82页
2017-05-20 发布于江西
举报
版权申诉

Work of the Audit Commission Corporate governance 企业帐目审核.ppt

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

Work of the Audit Commission Corporate governance 企业帐目审核

* * * * * * * * * * * * * * 審計署 Audit Commission * VFM audit : HKADC Declaration of interests by Council members: Two-tier system laid down in Members’ Handbook For previous term (2005 to 2007), 3 of 24 appointed members had not submitted declarations throughout their tenure, and 10 members had not submitted declarations for 1 or 2 years For current term (2008 to 2010), 12 members had not submitted declarations for 2008 審計署 Audit Commission * VFM audit : HKADC Appointment of examiners: 27 examiners (10%) had not submitted appointment acceptance forms 24 examiners (9%) had not submitted CV forms to declare interests HKADC had assigned duties to some of these examiners 審計署 Audit Commission * VFM audit : HKADC Entertainment expenses: Some expenditure was not supported by attendance records Some expenditure exceeded spending limit of $400 per person 審計署 Audit Commission * VFM audit : HKADC Enhancement of staff insurance schemes in 2006: Medical insurance coverage extended to include staff family members Life insurance coverage increased from 3.6 times to 24 times of monthly salaries Increase in insurance premium: $73,600 for policy year ended April 2007 Administration Office had not sought Council’s or Management Committee’s approval 審計署 Audit Commission * Introduce measures to facilitate registration of members of nominating bodies Promote arts community’s understanding of nomination process Monitor members’ attendance rates at Council/Committee meetings Ensure declarations of interests are made in accordance with Members’ Handbook Ensure examiners have returned appointment acceptance and/or CV forms Good practices recommended 審計署 Audit Commission * Maintain proper attendance records to support entertainment expenses Abide by the laid-down spending limits Require Administration Office to seek Council’s or Management Committee’s approval for a variation to staff employment terms that carries recurrent cost implications Good practices recommended (Con