聽取內部審計執行主管的審計結果報告，並責成其對有關事項實施審計或審計調

聽取內部審計執行主管的審計結果報告，並責成其對有關事項實施審計或審計調查。透過內部審計的結果，了解企業內部控制尤其是風險管理的情況，或針對某些事項責成內部審計執行主管去審計或審計調查，是董事會及其審計委員會了解企業管理情況，進而指出存在的問題、提出糾正問題或改進管理.
意見的主要途徑之一，也是董事會及其審計委員會監督和促進內部審計功能充分發揮的重要手段。因此，審計委員會應定期聽取內部審計執行主管關於年度、季度審計結果及其情況分析和有關建議的報告，根據需要不定期聽取其專項審計結果及其情況分析和有關建議的報告，並根據公司治理的需要，責成內部審計執行主管對某些事項實施審計或審計調查. 例如，分別在香港及英國倫敦均有營運交易所的香港交易及結算所有限公司(0388), 其董事會每季舉行兩次會議，並按需要舉行額外會議。所有董事會會議出席率甚高，出席成員均積極參與(親身出席或以電話方式)，並作出有建設性及公開的討論。

結果 (英文) 1:

Heard, Executive Director of audits of the internal audit reports and instructed on matters related to the implementation of audit or audit investigation. Through the results of the internal audit, understanding enterprise risk management internal control in particular circumstances or for certain matters to entrust the Executive Director of internal audit to audit or audit to investigate, is the Board of Directors and their audit committees understand management cases, and pointed out that existing problems, to correct problems or improve management.Views of one of the main ways, the Board and its Audit Committee oversight and an important means to promote internal audit function into full play. Therefore, should received regular internal audits, Executive Director of the Board of Auditors on the annual and quarterly report of audit results and their analysis and recommendations, based on need not listen to his specific findings on a regular basis and analysis and reports on the proposal, and in accordance with corporate governance needs, obliging, Executive Director of the internal audit audit or audit investigation on certain matters. For example, are operating in Hong Kong and London stock exchanges, Hong Kong exchanges and Clearing Limited (0388), the Board held two meetings each quarter, and additional meetings as needed. All Board meeting attendance rate was very high, attending members were actively involved in (attend personally or by telephone) and make a constructive and open discussion.

結果 (英文) 2:

Listen to the internal audit, executive director of the audit report on the results, and instructed its audit or audit matters related to the investigation. Through the results of the internal audit, internal control, especially to understand the situation of risk management, or instruct the internal audit executives for certain matters to the audit or audit investigation, the board of directors and its audit committee understanding of business management situation, and then pointed out the problems, made to correct the problem or improve management.
One of the main ways to opinions, but also an important means of board of directors and audit committee to oversee and promote the internal audit function into full play. Accordingly, the Board should be briefed regularly on the annual internal audit executives, audit quarter results and their analysis and recommendations of the report, as required from time to time to listen to the report of the analysis and the recommendations of its special audit results and their circumstances, and in accordance with corporate governance The need to instruct internal audit executives on certain matters audit or audit investigation, for example, are both operating exchanges in Hong Kong and London, Hong Kong Exchanges and Clearing Limited (0388), its Board of Directors meets twice a quarterly basis meeting, additional meetings as needed. All Board meetings attendance rate is very high, the active participation of all members present (present in person or by phone), and make a constructive and open discussion.

結果 (英文) 3:

Listen to the report of internal audit results of executive director, and instruct the implementation of the audit or audit investigation on related matters. Through the results of internal audit, to understand the internal control of enterprises especially risk management, or for certain matters instructed the internal audit executive audit or audit investigation, the board and the audit committee to understand the enterprise management, and then points out the existing problems, put forward to correct the problem or one of the main ways to improve the management of private opinion, important means is the board of directors and the audit committee to supervise and promote the internal audit function fully. So,The audit committee shall regularly listen to the executive director of the internal audit of the annual and quarterly audit results and analysis and suggestions about the report, according to the need to regularly listen to their special audit results and their analysis and recommendations of the report, and according to the needs of corporate governance, internal audit executive director instructed on Some Issues Concerning Implementation of the audit or audit investigation. For example, respectively in Hongkong and London were operating exchange Hong Kong Exchanges and Clearing Ltd (0388), the board of directors quarterly held two meetings and held additional meetings as required. Attendance rate is very high,Attending members are actively involved in (personally or in a telephone manner), and make a constructive and open discussion.