Crowe Horwath (HK) Corporate Consultancy Limited
國富浩華（香港）企業顧問有限公司
Audit | Tax | Advisory
審計
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稅務
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諮詢
www.crowehorwath.hk
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Contents
Internal Audit, Risk
Management, Compliance and
Litigation Support
內部審計、風險管理、合規及訴訟
支援
Our Company........................................................................ Initial Public Offerings............................................................ Internal Control Review on Corporate Governance.............. PRC Enterprises: The Basic Standard for Enterprise
Internal Control...................................................................... Sarbanes - Oxley 404 (SOX) Compliance............................. Other Internal Audit Services and Litigation Support............ Scope of Services................................................................. Our Methodology.................................................................. Page
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Our Professional Team.......................................................... 8-9
目錄 .................................................
頁數
公司簡介................................................................................. 11
首次上市申請........................................................................... 11
企業管治內部監控審閱. ............................................................ 12
境內企業︰企業內部控制的基本規範.......................................... 12
薩班斯 - 奧克斯利法案404條合規審閱. ...................................... 12
其他內部審計服務及訴訟支援.................................................... 13
內部監控審閱範圍.................................................................... 14
我們的審閱方法 ...................................................................... 15
我們的專業團隊 ...................................................................... 16 - 17
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Our Company
A source of professional advice to you.
Crowe Horwath (HK) Corporate Consultancy Limited
Whether prompted by a new business acquisition, a new regulatory requirement, entry
into a foreign market, a change in strategy, a fraud occurrence, or simply a rapidly
evolving business environment, your risk profile is ever changing. In all industries,
improving overall corporate governance helps reduce risk, meets the needs of your
organization’s stakeholders, and allows your organization to reach its objectives. In addition, with increasingly stringent regulatory requirements and concerns on
corporate governance and risk management, organizations are devoting more
resources in complying and dealing with such regulatory requirements and concerns.
While risk management has grown increasingly complex over the years, our services
can assist organizations to establish a sufficient and effective risk management
mechanism to cope with the growing regulatory requirements and risk exposure.
We have solid experience in offering our clients practical solutions regarding risk
management and internal control issues. As a member firm of Crowe Horwath
International, which has been ranked top 5 in Asia Pacific and top 9 globally, we are
able to provide comprehensive risk advisory and internal audit services through our
extensive group of network firms.
Our professionals comprise qualified accountants who have rich experience in risk
consulting and internal auditors who have specialized knowledge and experience in
various business sectors. We are here to offer the best solutions to assist our clients
to tackle their challenges.
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Internal Audit, Risk Management, Compliance
and Litigation Support
Initial Public Offerings
n Pre-listing internal control review (PN21 for Main Board and PN2 for GEM Board)
The application of listing on the Stock Exchange of Hong Kong Limited (SEHK) with respect to Listing of Securities in Practice Note 21 (PN21) on Main Board listing and Practice Note 2 (PN2) on GEM Board listing require the Sponsor to
conduct due diligence on the Listing Applicant to enable the Sponsor to declare to the SEHK that the new applicant has established procedures, systems and
controls which are adequate.
How we can help:
Directors and sponsors should perform independent assessment on the new
applicant’s established procedures, and internal controls system (including accounting
and management systems). They can outsource the independent assessment to us
and we are able to assist them to fulfill their obligations under PN21 or PN2 effectively
and efficiently.
We have extensive experience in providing pre-listing internal control review services.
In the past few years, we collaborated with Listing Applicants of various industries and
Sponsors by providing our professional due diligence services so that they can fulfill
their requirements under PN21 or PN2.
Internal Control Review on Corporate Governance
n Annual corporate governance review on internal control systems
Boards of Directors of companies listed in Hong Kong are required to prepare
an annual Corporate Governance Report (“CG Report”) addressing that they have
provided adequate steps:
n To maintain sound and effective internal controls in safeguarding the shareholders’ investments and companies’ assets (Code on Corporate
Governance Practices “CCGP”: C.2).
n
To conduct a review on the effectiveness of the system of internal control of the companies and their subsidiaries annually and report to shareholders what
they have done in their CG Report. The review should cover all material controls, including financial, operational and compliance controls and risk management functions (Code on Corporate Governance Practices “CCGP”: C.2.1).
Listed companies should disclose in their CG Report their compliance with the Code
Provision on internal control during the report period to satisfy Appendix 14 and 23 of
the Main Board Listing Rules as well as Appendix 15 and 16 of the Growth Enterprise
Market (‘GEM’) Listing Rules (CCGP: C.2.4).
How we can help:
The Board of Directors can appoint us to perform an independent review to evaluate
the internal control environment of the companies and their subsidiaries annually in
order to comply with the above Code. For internal control deficiencies identified, we
can design practical action plans and assist the management of the company to
implement them in an efficient and effective way.
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PRC Enterprises: The Basic Standard for
Enterprise Internal Control
The Ministry of Finance (MOF), the China Securities Regulatory Commission (CSRC),
the National Audit Office (NAO), the China Banking Regulatory Commission (CBRC),
and the China Insurance Regulatory Commission (CIRC) jointly released The Basic
Standard for Enterprise Internal Control (The Basic Standard). The Basic Standard
requires companies in China to establish, evaluate and assess effectiveness of their
internal controls.
All listed companies established in the PRC are statutorily required to comply with
The Basic Standard, and non-listed large and medium-sized Chinese enterprises are
encouraged to adopt The Basic Standard and other relevant guidelines.
In accordance with the requirements being stipulated in the “Central State-owned
Enterprises Comprehensive Risk Management Guidance”, it is the responsibilities of
directors, general manager, and senior executives to implement an effective enterprise
risk management program with a view to managing risks at a level which is acceptable
and consistent with the enterprises’ objectives.
How we can help:
A strategic alliance between Hong Kong office and our PRC network firm, which
consists of approximately 30 offices in major cities, has been established in order to
provide comprehensive services to our clients which have business operations in the
PRC. We can assist the Board of Directors and senior executives to comply with the
standards and guidelines. Our experienced professionals can provide relevant and
appropriate supports for enterprises to implement their enterprise risk management
framework and to strengthen their internal control mechanisms. We have solid
experience in serving both state-owned enterprises and listed or non-listed large and
medium size enterprises.
Sarbanes - Oxley 404 (SOX) Compliance
Apart from Hong Kong and PRC, regulators across the globe also continue to impose
voluntary or mandatory corporate governance codes and requirements. We could
provide the compliance review services regarding various corporate governance
guidelines worldwide. They include Sarbanes-Oxley Act (SOX) Compliance, AntiMoney Laundering (AML), internal audit/information technology (IT) audit and other
regulatory compliance consulting.
How we can help:
Whether your company is planning to go list in the PRC, US or other countries, or
your industry is subject to AML compliance or corporate governance requirements in
various jurisdictions, we can develop pragmatic solutions to cope with your needs in
dealing with these regulatory challenges.
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Other Internal Audit Services and Litigation
Support
n Establishment of internal control system
Our professionals can offer advices throughout the development of your internal
audit function such as change in organization structure and evaluate the
effectiveness of the internal audit function etc. We can also provide training to
senior management and key personnel on topics in internal control and risk
management.
n Develop formal policies and procedures
Policies and procedures are fundamental elements of the internal control
framework of any company. If your company has not yet developed its policies
and procedural manuals, our professionals can work with your management
team and provide assistance in establishing a comprehensive set of policies and
procedures with adequate key internal control embedded in them.
n Outsourcing and co-sourcing of internal control function
For companies which do not have sufficient internal audit resources, we can assist
them with experienced internal audit professionals who can integrate into the
in-house internal audit function swiftly.
For companies which are geographically dispersed or even without an internal
audit function, we can tailor made an internal audit plan which links risk
management to achievement of operational goals and strategic objectives. We can
also provide the right resources to carry out the internal audit plan on companies’
behalf.
When our clients have international operations, we can assign a team of
multicultural, multidisciplinary professionals who are conversant with the risks,
cultures, and regulatory issues most relevant to your business to fulfill your needs. n Financial investigations and forensic accounting
We offer a wide range of litigation-related services. Our team consists of forensic
accountants who are equipped with technical knowledge and rich experiences.
Our ranges of services include forensic and financial investigation, review of
accountant performance and financial documents for fraud, misconduct, or
violation of industry standards.
n Accountant’s expert witness services
Our professionals serve as expert witnesses and forensic consultants in
accounting related and finance related legal matters, to provide expert witness
reports and as witness accountant to court when being called upon.
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Scope of Services
The Scope of an Internal Control Review Engagement may include, but is not limited to, the following:
Entity Level Control
Financial Reporting and
Disclosure of Internal Control
Control Environment
n Integrity and ethical values
n Commitment to competence
n Board of Directors and audit
committee
n Management philosophy and
operating style
n Organization structure
n Assignment of authority and
responsibility
n Human resources policies, practices
and compensation structure
n Code of conduct
n Internal audit
Risk Assessments
n Risk assessment
n Changes of operating environment
of the client
Monitoring and Control
n Management monitoring (including
company policies and procedures,
monitoring manuals and accounting
and management system
assessment)
Whistle
blowing channel and antin
fraud mechanism
n Procedures for managing regulatory
compliance
External
advisory mechanism
n
Information and Communication
n Strategic information system and
communication plan
n Communication within organization
n Communication with outsiders
n
n
n
n
n
n
Financial organization structure
Accounting policies and procedures
Financing closing
Reporting and disclosure
Financial budgeting
Taxation
Internal Control over Business
Processes / Operations
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n Processing and recording inventory
movement
n Inventory system assessment
n Inventory counting and valuation
process
n Physical safeguard over inventory
Human Resources & Payroll
n
n
n
n
Recruiting employees
Terminating employees
Managing staff and payroll records
Calculating and disbursing payroll
Revenue and Distribution
Fixed Assets
n Customer selection and managing
customer information
n Pricing and sales price adjustment
n Managing customer credit
n Handling bad debts
n Managing and processing sales
orders
n Processing receipts
n Processing accounts receivable
n Sales recognition
n Construction in progress
management
n Acquiring fixed assets
n Depreciating fixed assets
n Disposing of fixed assets
n Evaluating fixed assets
n Managing fixed assets
Purchase, Expenditure and Accounts
Payable
n Monitoring capital expenditure
n Supplier/Vendor selection & contract
management
n Managing supplier information
n Managing and processing purchase
orders
n Goods receive management
n Processing accounts payable
n Processing disbursements/
payments
Production
General Computer Controls
n Information security control
n Disaster recovery and business
continuity business plan
n Information systems operations
n Maintenance of application systems
and database
n Software, hardware and network
support
Inventory
n
n
n
n
Production budget
Quality control
Production management
Cost control
Cash Management and Treasury
n
n
n
n
Managing capital
Managing borrowing
Bank account management
Physical cash management
Related party transactions
n Inter-company transactions
n Inter-company financings
n Internal information management
and decision making process
Our Methodology
We apply the COSO Framework and adopt the risk-based/benchmark approach to perform our internal control review. The
followings are the procedures:
5. Evaluation
4. Implementation
3. Recommendation
2. Analysis
1. Initiation
We will study the current
policies, procedures and
practices of the internal
control with the support
of the documentations
and corroborative
enquiries.
We will evaluate
the adequacy and
effectiveness of
the internal control
procedures so as to
identify internal control
deficiency.
Our team will make cost
effective and feasible
recommendations to
strengthen the efficiency
and effectiveness of the
internal control system
so as to meet the
corporate objectives.
We will assist clients
to implement the
recommendations with
a view to ensuring the
recommendations are
implemented effectively.
We will evaluate the
effectiveness of the
implementation of the
recommendations via
conducting compliance
tests and enquires.
Employees responsible
for the execution or
enforcement of the
new system are also
encouraged to provide
feedback and opinion
to us for improvment.
We adopt the
risk-based/benchmark
approach to perform our
internal control review
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Our Professional Team
Eddy Yan
Director
MPA, B Com (Hons), LLB, FCCA, ACA, FCPA
Eddy has been in the professional accounting practice for over 22 years, including
13 years with Big Four firms of accountants, the last position held being in the
capacity of audit group manager, who headed one of the 5 audit groups of
approximately 80 audit professionals, including senior managers, managers, and
seniors of the group with Ernst & Young, Hong Kong. He is experienced in providing
internal control review in connection with pre-listing applications; assessment on
internal control systems; management consulting, internal audit and SOX 404
Compliance. He also has extensive experience in servicing audit clients, both listed
and unlisted, local and multi-national as well as government departments.
Before he joined our firm in 2005, Eddy has headed the Financial Investigation
Section of a semi-Government body for over 6 years and had contributed to
the successful resolution of many high profile commercial fraud cases. As one
of the few bilingual expert witness accountants [in both English and Chinese]
in Hong Kong, Eddy has led to the successful resolutions of over 50 forensic,
financial investigations and commercial dispute cases in relation to criminal and
civil proceedings in Hong Kong, Taiwan, the PRC and the United Kingdom. He
has been admitted as an expert witness accountant by the courts in Hong Kong
and other countries. Eddy has been acknowledged as one of the few experts in
commercial fraud with solid working experience in auditing and assurance, IPO,
financial investigation and forensic accounting, corporate governance and litigation
supports.
Academic Qualifications
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Master in Professional Accounting, The Hong Kong Polytechnic University
n
Bachelor of Commerce (Hons), University of Windsor, Ontario, Canada
n
Bachelor of Laws, University of Wolverhampton, United Kingdom
Professional Qualifications
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Fellow Member of the Hong Kong Institute of Certified Public Accountants
n
Fellow Member of the Association of Chartered Certified Accountants
n
Member of the Institute of Chartered Accountants in England & Wales
Community Service
n
Member, Professional Standard Monitoring Panel of the HKICPA
Telephone +852 2894 6888 (general)
+852 2894 6826 (direct)
Facsimile +852 2895 3752
Email
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eddy.yan@crowehorwath.hk
Technical Support
Edith Lee
Senior Advisor
BComm, CPA,CPA (Aust)
Edith has been in the professional for over 14 years. Before joining our firm, Edith
was a senior manger in the Audit Department of Deloitte Touche Tohmatsu. During
that period, she had been rendering auditing services to listed, unlisted and multinational clients in a wide range of industries including consumer and industrial goods,
construction services, information technology and financial institutions. Besides, Edith
also has experience in listing assignments on the Stock Exchange of Hong Kong.
Professional Qualifications
n
Member of the Hong Kong Institute of Certified Public Accountants
n
Member of the Australian Institute of Certified Public Accountants
Telephone+852 2894 6888 (general)
+852 2894 6803 (direct)
Facsimile +852 2895 3752
Email
edith.lee@crowehorwath.hk
Raymond Tsui
Senior Advisor
MBA, CFA, CICPA, FCIS, ACA, CTA, FCCA, FCPA (Practising)
Raymond has over 20 years of experience in the accounting profession. He has
been rendering auditing and business advisory services to a wide range of listed and
unlisted clients, including manufacturing, trading, property, financial and investment
companies, as well as non-profit making organizations. In pursuit of professionalism,
he also passed all the examination papers of the Chinese Institute of Certified Public
Accountants (CICPA) and has attained the non-practising membership. Raymond is
now mainly engaged in serving audit clients and providing technical support to our
company.
Professional Qualifications
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Fellow Member of the Hong Kong Institute of Certified Public Accountants
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Fellow Member of the Association of Chartered Certified Accountants
n
Fellow Member of the Institute of Chartered Secretaries and Administrators
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Chartered Financial Analyst
n
Certified Tax Adviser
Telephone +852 2894 6888 (general)
+852 2894 6635 (direct)
Facsimile +852 2895 3752
Email
raymond.tsui@crowehorwath.hk
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公司簡介
為您提供寶貴的專業意見。
國富浩華（香港）企業顧問有限公司
因應公司並購活動的進行、監管條例的修改、海外市場的開拓、營運策略的改變、商業欺
詐的發生、甚至是營商環境的自然轉變，企業都承受著不同種類的風險。無論任何企業，
通過完善公司的企業管治，均可使企業減低其營運之風險，從而進一步令企業達到其營運
目標，以滿足各利益相關者的需要。另外，隨著監管條例漸趨成熟，企業管治及風險管理
亦開始受到重視，促使不同企業於遵守法規及風險管理方面投放更多資源。
儘管風險管理於近年越趨複雜，我們所提供的服務可為客戶建立足夠及有效的風險管理機
制，以面對越趨嚴謹的監管環境及錯綜複雜的風險。
我們於風險管理及內部監控方面擁有豐富的經驗，能夠為客戶提供切實可行的解決方案。
國富浩華國際為亞太區第五大及世界第九大獨立會計和諮詢服務公司網絡，作為國富浩華
國際的成員所，我們可透過遍布全球的集團成員，為客戶提供全面的風險咨詢和內部審計
專業服務。
我們的專業團隊由多名於不同行業的風險咨詢及內部審計方面擁有豐富經驗的合資格會計
師和內部審計師組成，必定能為客戶就所面臨的挑戰提供最佳的解決方案。
內部審計、風險管理、合規及訴訟支援
首次上市申請
n 上市專案前期審閱（主板：應用指引第21項）（創業板：應用指引第2項） 按照香港上市規則針對主板上市的《第21項應用指引》及創業板上市的《第2項應用
指引》的規定，保薦人必須對上市申請人進行盡職審查，讓保薦人可就申請人和董事
會已經建立足夠的程序、制度、控制及監控等各方面向香港聯交所作出聲明。
我們可以怎樣協助您:
董事及保薦人應評估上市申請人是否已建立足夠的程序及內部監控制度(包括會計及管理
制度)。保薦人要保證這些程序、內部監控制度是充分的。董事及保薦人可將上述的評價
工作外判予我們，以協助申請人和保薦人有效地執行《第21項應用指引》或《第2項應用
指引》的義務。
我們的專業團隊於提供上市項目前期內部監控審閱服務方面擁有豐富經驗。過去多年，我
們已為多個不同行業的上市申請人及其保薦人提供專業的盡職審查服務，以協助客戶遵從
香港上市規則《第21項應用指引》或《第2項應用指引》的規定。
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企業管治內部監控審閱
n 有關內部監控系統的企業管治年度審閱 香港上市公司的董事局須編制年度企業管治報告，載述其已提供足夠措施：
n 維持健全及有效的內部監控程序，以確保股東投資及公司資產安全（《企業管治
常規守則》：C.2）。
n 進行有關公司及其附屬公司內部監控系統有效性的審查及於企業管治報告中向股
東報告。有關審查需包括財務、營運、合規及風險管理等重要控制（《企業管治
常規守則》：C.2.1）。
上市公司需於企業管治報告中披露其在報告期間如何遵從主板上市規則附錄14及23或創
業板上市規則附錄15及16。（《企業管治常規守則》：C.2.4）
我們可以怎樣協助您:
董事局可委任我們為公司及其子公司進行獨立的年度審閱，以評估其內部監控環境並協助
公司達到以上守則的要求。審閱當中如識別到任何內部監控缺陷，我們可以為公司設計及
制定切實可行的解決方案，並協助公司管理層有效地實施。
境內企業︰《企業內部控制基本規範》
中華人民共和國財政部、中國證監會、國家審計署、中國銀行業監督管理委員會及中國保
險監督管理委員會聯合發佈了《企業內部控制基本規範》，該基本規範明確要求中國企業
就其內部監控的有效性進行評估及評價。
中國規定境內成立的上市企業必須嚴格遵守《企業內部控制基本規範》，同時亦鼓勵其他
非上市的大型及中型企業採用上述的基本規範及相應的具體指引。
根據《中央企業全面風險管理指引》的規定，中國中央企業的董事、總經理及高級管理層
有責任開展全面的風險管理，確保將風險控制於可承受的範圍內並與企業總體目標相符。
我們可以怎樣協助您:
我們與中國國富浩華組成策略聯盟達成合作協議，中國國富浩華於全國的主要城市共設
立約30間辦事處，這合作模式使我們能對於有中國業務之客戶提供及時及有效的客戶服
務。我們可協助董事局及高級管理層遵守相關的規範及指引。我們的專業團隊於服務國有
企業、上市公司及非上市的大型及中型企業擁有豐富的經驗，能為企業提供相關及適當的
內部審查服務，協助企業建立並實施企業風險管理框架以優化其內部監控。
薩班斯 - 奧克斯利法案404條合規審閱
除中國及香港外，全球的監管機構亦持續地推行自願性或強制性的企業管治規範及要求。
我們的專業團隊可就世界各地不同的企業管治規範為企業提供各種合規審閱服務，包括薩
班斯法案(SOX)404條、反洗黑錢、內部審計/信息科技審計及其它合規咨詢服務。
我們可以怎樣協助您:
無論客戶是否正在計劃於中國、美國或其他國家申請上市，或所屬的行業正受到反洗黑錢
條例或當地企業管治規範的管制，我們都可以因應客戶所面臨的挑戰提出務實的解決方
案。
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其他內部審計服務及訴訟支援
n 建立內部監控系統
我們的內部監控審查團隊可就客戶在內部審計部門成立的過程中提供意見，如公司組
織架構的變更或對於企業內部審計部門的績效評估。我們亦可為客戶的高級管理層及
公司主要人員提供相關的內部監控及風險管理培訓。
n 制定書面的制度及流程
制度及流程是企業內部監控框架的基本元素，如客戶還未制定相關的書面制度及流
程，我們的內部監控審查團隊可以協助客戶的管理層建立一套全面並已包括足夠關鍵
控制點的制度及流程。
n 支持(委聘或合組)內部審閱功能
對於未有足夠內部審計資源的客戶，我們的內部監控審查團隊可幫助客戶執行內部審
計部門的職能。
如企業是跨地域經營且並未設立內部審計部門，我們可因應客戶的實際情況提供度身
訂造的內部審計計劃，建立完善的風險管理，確保達到企業營運及策略目標。另我們
亦會為客戶提供合適的資源以實行內部審計計劃。
如客戶的經營運作是全球性的，我們可以安排一支由跨國人員組成，並熟識客戶營運
環境、文化及風險的專業團隊為你提供服務。
n 財務調查及會計鑒證
我們提供多項與法律訴訟相關的服務。我們的專業團隊當中包括擁有專業知識且經驗
豐富的鑒證會計人員，服務範圍包括會計法證調查、會計及財務資料的欺詐審閱、不
當行為及行業條例違規等等。
n 會計專家證人服務
我們的專業團隊可就會計及財務等法律事項為客戶出任專家證人及法證顧問，並向法
庭提供專家證人報告。
13
內部監控審閱範圍
內部監控審閱的範圍包括（但不限於）下列內容：
公司層面控制
財務彙報及披露監控
企業內部監控環境
n 財務部架構
n 誠信及道德觀
n 工作能力的承諾
n 董事會及審計委員會
n 管理哲學及營運模式
n 組織結構
n 會計政策及程序
n 財務期末結算
n 財務彙報及披露
存貨管理
n 處理及記錄存貨流轉
n 存貨系統評估
n 存貨盤點
n 庫存管理
n 財務預算
n 稅務管理
人力資源及薪金
n 權責分配
n 招聘員工
n 人力資源政策、培訓及報酬機制
n 解僱員工
n 行為守則
n 內部審計
n 管理員工及薪金記錄
企業營運的內部監控程序
n 計算及發放薪金
收入及應收賬管理
風險評估
固定資產
n 客戶篩選及管理
n 風險評估
n 價格管理
n 在建工程管理
n 管理營商環境轉變
n 客戶信貸管理
n 購買固定資產
n 壞賬管理
n 固定資產折舊
n 客戶訂單處理及管理
n 處置固定資產
監察及控制
n 收款處理
n 固定資產維護
n 管理層監察 (包括制度及流程、管理
n 應收賬及收賬管理
n 固定資產公允值調整
n 銷售/收入確認
手冊及會計及管理系統評估)
n 舉報缺陷 / 違規行為的途徑及預防
欺詐機制
n 合規管理流程
n 外部咨詢機制
信息及溝通
資金及現金管理
採購、支出及應付賬管理
n 資金管理
n 監控資本支出政策
n 借貸管理
n 供貨商篩選及合同管理
n 銀行賬戶管理
n 供貨商數據管理
n 現金流管理
n 採購訂單處理及管理
n 策略性信息系統計劃
n 收貨管理
n 公司內部信息溝通機制
n 應付賬款處理
n 公司對外溝通機制
n 費用報銷及支付處理
生產管理
n 信息安全控制
n 生產預算
n 災難灰復和業務持續經營計劃
n 品檢監控
n 信息系統運作
n 產量管理
n 應用系統及數據庫的實施和維護
n 成本監控
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n 關聯公司交易
n 關聯公司財務融資
n 內部信息管理及決策之擬定
一般計算機監控
n 軟件、硬件及網絡支援
關聯交易
我們的審閱方法
我們的審閱服務是根據COSO框架及採用風險為導向的方法／基準點分析法進行。審閱程序下：
5. 執行後評估新監
控系統<跟進>
４. 執行修訂監控程
序<執行>
3. 整改建議
<建議>
2. 內部監控評估
<分析及評估>
1. 初步了解現有之
系統<初始>
我們將了解公司現有
的內部監控制度及流
程以及實際的運作情
況，並通過面談及收
集相應文件等確認有
關資料。
根據各流程現行之內
部監控系統，我們將
會評估相關的內部監
控程序是否足夠及有
效，以識別內部監控
系統的控制弱點。
我們提供合乎成本效
益並切實可行的整改
建議，藉以優化企業
的內部監控系統，以
協助企業達到其營運
目標。
我們會協助公司管理
層及員工實施新推行
或修訂的監控程序及
發佈有關修訂文件，
以確保已修訂的監控
程序得以落實執行。
為確保整改後的系統
有效性，我們會就新
推行或修定的監控程
序作出跟進，通過進
行面談及合規測試等
審計方法，評估相關
修改建議是否已經有
效地執行。
另我們鼓勵負責執行
有關監控程序的公司
員工亦可提供意見予
我們作進一步改善。
我們採用
風險為本方法/基準方法
進行審閱程序
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我們的專業團隊
殷耀光
董事
殷先生從事專業會計師逾22年。 他曾受聘於四大國際會計師事務所的審計及諮詢服務部
門達13年。 於香港安永會計師事務所離任前，任職審計部門主管經理，香港安永當年的
五支審計隊伍中，殷先生帶領其中一支共約80人的審計團隊，當中包括高級審計經理及
審計師的審計隊伍。
他於與首次公開招股相關之內部監控審閱、內部監控評估、企業顧問、風險管理和薩班斯
法案404條和內部監控諮詢等均擁有豐富的經驗。 殷先生亦曾向眾多客戶提供專業服務，
包括上市及非上市公司之本地、內地、跨國集團與及政府部門。
於2005年加入本司前，殷先生為半政府機構的財務調查組主管，並成功處理多個備受關
注的商業詐騙案件。 殷先生為現時香港少數的雙語(中文及英文)會計專家證人，已成功在
香港、臺灣、中國及英國等地處理超過50個與財務調查及商業糾紛(包括刑事及民事訴訟)
相關的個案。 殷先生獲香港及其它國家法院認許為會計專家證人。 他被認為是少數同時
擁有商業詐騙調查、財務審計、首次公開招股、法證會計、財務調查、企業管治及訴訟支
援等豐富經驗的專家。
學歷
n
香港理工大學 會計碩士
n
加拿大溫莎大學 商業榮譽學士
n
英國伍爾佛漢普頓大學 法學學士
專業資格
n
英國特許公認會計師公會資深會員
n
香港執業資深會計師
n
英國皇家特許會計師
社會公職
n
香港會計師公會專業準則監察委員會成員
電話：+852 2894 6888 (總機)
+852 2894 6826 (直線)
傳真：+852 2895 3752
電郵：eddy.yan@crowehorwath.hk
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技術支援
李婉清
高級顧問
李婉清女士從事會計專業超過14年，加入本公司前，她在德勤香港（現稱「德勤‧關黃
陳方」）會計師行審計部任職高級經理，期間她曾為不同行業包括消費及工業品、建築、
信息科技及金融服務的上市及非上市公司、以及跨國機構提供審計服務。她亦擁有香港交
易所上市項目的工作經驗。
專業資格
n
香港資深會計師
n
澳洲註冊會計師
電話：+852 2894 6888 (總機)
+852 2894 6803 (直線)
傳真：+852 2895 3752
電郵：edith.lee@crowehorwath.hk
徐漢文
高級顧問
徐漢文先生從事會計師業已逾20年，曾為不同行業的客戶提供審計及商業咨詢服務，包
括製造、貿易、房地產、金融、投資等行業的公司，以及非牟利機構。冀能提高專業化水
準，徐先生亦通過了中國註冊會計師協會的全部考試及獲取非執業會員資格。現時，徐先
生主要為審計客戶服務並提供專業技術支援予本公司。
專業資格
n
香港執業資深會計師
n
英國特許公認會計師公會資深會員
n
英國特許秘書及行政人員公會資深會員
n
特許財務分析師
n
註冊稅務師
電話：+852 2894 6888 (總機)
+852 2894 6635 (直線)
傳真：+852 2895 3752
電郵：raymond.tsui@crowehorwath.hk
17
For more information,
please contact:
如欲索取更多有關資料，
歡迎聯絡：
國富浩華（香港）企業顧問有限公司
Crowe Horwath (HK)
Corporate Consultancy Limited
Member Crowe Horwath International
34/F The Lee Gardens,
33 Hysan Avenue,
Causeway Bay, Hong Kong
香港 銅鑼灣 希慎道33號 利園34樓
E-mail 電郵：info@crowehorwath.hk
Telephone 電話：+852 2894 6888
Facsimile 傳真：+852 2895 3752
Service Hotline 客戶服務熱線：
+852 2894 6611
About Crowe Horwath International
國富浩華國際簡介
Crowe Horwath International is ranked among the top 10 global accounting networks
with more than 140 independent accounting and advisory services firms with 640
offices and 28,000 professionals and staff in more than 100 countries around the
world. Crowe Horwath International's member firms are committed to impeccable
quality service, highly integrated service delivery processes and a common set of
core values that guide our decisions daily. Each firm is well-established as a leader
in its national business community and is staffed by nationals, thereby providing a
knowledge of local laws and customs which is important to clients undertaking new
ventures or expanding into other countries. Crowe Horwath International member
firms are known for their personal service to privately and publicly held businesses
in all sectors and have built an international reputation in the areas of audit, tax and
advisory services.
Information can be obtained at: www.crowehorwath.net
國富浩華國際為全球十大會計師事務所集團網絡之一，擁有140多家獨立會計師事務所和
諮詢服務公司、640個辦事處遍布全世界100多個國家、及28,000名專業人員和員工。
國富浩華國際的成員所承諾向客戶提供高質素服務、高效率的服務流程、並且遵循一套共
同核心價值和管理理念。成員所均為當地業界翹楚，聘用熟識當地法例和習俗的當地專
才，以協助客戶拓展新業務及新市場。國富浩華國際的成員所在審計、稅務、風險和諮詢
服務領域中均已建立良好聲譽，能夠因應客戶的需要，提供個人化服務。
如欲取得國富浩華國際更多資料，請瀏覽其網站：www.crowehorwath.net
www.crowehorwath.hk
Crowe Horwath (HK) Corporate Consultancy Limited is a member of Crowe Horwath International, a Swiss verein (Crowe Horwath). Each member firm of Crowe Horwath is a separate and
independent legal entity. Crowe Horwath (HK) Corporate Consultancy Limited and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath or any other member of
Crowe Horwath and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath or any other Crowe Horwath member.
© 2011 Crowe Horwath (HK) Corporate Consultancy Limited
國富浩華（香港）企業顧問有限公司是國富浩華國際（國富浩華是根據瑞士法律組成的社團組織）的成員所。國富浩華的每間成員所均為獨立的法律實體。國富浩華（香港）企業顧問有限公司及
其聯營公司不對國富浩華或國富浩華任何其他成員所的行為或遺漏承擔責任，亦明確地拒絕對任何人擔負因國富浩華或國富浩華任何其他成員所的行為或遺漏而招致的責任。
© 2011 國富浩華（香港）企業顧問有限公司
18
Printed in Nov 2011
2011年11月印刷