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For assurance of the system of internal controls of [Name of Public Transport Operator] under the
Public Transport Fare Subsidy Scheme as of [Date]
有關 [營辦商名稱 ]就公共交通費用補貼計劃的內部監控系統鑒證(截至 [日期 ])
[Name of Public Transport Operator]
[營辦商名稱 ]
[Auditor]
[核數師 ]
Control Process
監控過程
Control Objectives
監控目的
Control Description
內部監控說明
Assurance Work Procedures
鑒證工作
附件二
內部監控程序的基本要求
邨巴/員工巴士營辦商提交的內部監控程序,需包括以下基本要求,並就相關要
求製定監控目的及內部監控說明:
1. 記錄及傳送八達通交易數據
a) 營辦商定時(不多於 7天)收集及上傳有關八達通交易數據。
b) 如使用八達通進行涉及「補貼計劃」的測試,營辦商須於有關測試進行不少於
7天前通知運輸署並在完成測試後儘快向運輸署遞交有關記錄。另於每年年結
後一個月內,負責職員須向運輸署遞交有關測試的全年記錄。
2. 八達通數據對帳
a) 營辦商確保上傳八達通數據後,與八達通卡有限公司提供的報表與上數記錄作
對帳。
b) 營辦商核對八達通報表後,並與銀行的入帳記錄作比對,確保所有款項收取無
誤。
3. 八達通讀寫器的保管及使用
a) 所使用的八達通讀寫器會妥善地存放於上鎖的邨巴/員工巴士或房間内,避免
遺失,只有授權人仕才能提取。
b) 如該行車路線/時段不受「補貼計劃」覆蓋,司機應以機套遮蓋「補貼計劃」
的八達通讀寫器。
c) 每部邨巴/員工巴士所安裝的八達通讀寫器機身編號及所有備用八達通讀寫器
機身編號會完整地按車牌編號或存放地點記錄在「八達通讀寫器記錄冊」中。
如有新增、減少或更換,必須事先向運輸署登記才交付八達通卡有限公司跟進,
並於完成後相應地更新「八達通讀寫器記錄冊」。
d) 當有需要更換八達通讀寫器的情況時,營辦商應確保新更換之八達通讀寫器(例
如後備八達通讀寫器)適當地完成軟件更新後及確保有關八達通讀寫器所載入
的路線收費表正確無誤後才安裝到邨巴/員工巴士上使用。
e) 有關的更換應得到營辦商適當授權職員的批准及清楚記錄。
4. 防止、發現、監察、記錄及報告濫用的程序
a) 營辦商給予邨巴司機及相關員工有關培訓和指引,包括要求司機記錄每班車的
乘客人次。有關數據需要每月提交及運輸署審閱。
b) 每月就八達通卡有限公司提供的按月報表資料,與之前/同期月份作出比對,
避免有濫用計劃的情況發生。如發現有任何不尋常的變動,需立刻通知運輸署。
c) 每月按司機記錄的載客量記錄表、班次、車輛數目跟八達通卡有限公司提供的
報表資料作出比對,避免有濫用計劃的情況發生。如發現有任何不尋常的變動,
必須立刻通知運輸署。
5. 向八達通卡有限公司提出資料修改及申索的程序
a) 如有有關路線收費表、客運營業證及路線或營辦商於八達通登記的商戶資料更
附件二
改,在得到運輸署批核或向運輸署登記後,按時填妥有關表格向八達通卡有限
公司提出更改申請。
b) 如發現有遲報交易、數據遺失或數據差異等情況時,按程序填妥有關表格連同
有關證明文件向八達通卡有限公司提出申索,並確保有關申索得到妥善處理及
收回有關款項。
c) 專責的職員應記錄向八達通卡有限公司提出涉及計劃的申索,並查明原因,在
有需要時檢討相關程序以減少申索處理之情況及風險。
6. 資訊科技方面的監控
a) 每輛邨巴/員工巴士都會定時回車房給專業維修人士檢查八達通讀寫器是否運
作正常,有關負責職員亦需不時聯絡八達通卡有限公司查詢是否所有軟件已被
妥善更新。
b) 當職員在每次使用掌上電腦完成收集交易數據後都會將該掌上電腦放回上鎖的
房間内。該房間只有授權人仕能夠進入。
c) 有關補貼計劃的資料應被妥善保存及根據運輸署及有關法例要求備份。
d) 所有相關文件及資料都應保密存取,只有特定的職員才有權限存取相關資料。
1
附件三
(Note: This document is for illustrative purpose only and shall be refined to suit auditor’s engagement. No responsibility shall be borne by the HKSAR Government for your reference to this document.)
System of Internal Controls – Engagement Letter
Pro-forma
Private and confidential
[Company Name] (“the Company”)
Public Transport Fare Subsidy Scheme – System of Internal Controls of the Company
relating to the Recording of Public Transport Expense
Engagement Letter
1. Introduction
The purpose of this letter is to confirm our mutual understanding of the terms of your
engagement with us in connection with the Public Transport Fare Subsidy Scheme (“Fare
Subsidy Scheme”) to offer a non-means tested subsidy that Octopus users whose monthly
public transport expenses exceed HK$400 will be entitled to a subsidy amounting to 25
per cent of the actual public transport expenses in excess of HK$400, subject to a cap of
HK$300 a month. We understand that the purpose of our engagement is to report on
assurance of the system of internal controls of the Company relating to the recording of
Public Transport Expense under the Fare Subsidy Scheme and report accordingly to the
Government of the Hong Kong Special Administrative Region as represented by the
Commissioner for Transport (“the HKSAR Government”). We confirm that we would be
pleased to act for you in this matter on the terms set out below.
2. Scope of Our Work
(a) Our scope of work is to conduct our engagement in accordance with Hong Kong Standard
on Assurance Engagements 3000 (Revised) “Assurance Engagements Other Than Audits
or Reviews of Historical Financial Information” (“HKSAE 3000 (Revised)”) issued by
the Hong Kong Institute of Certified Public Accountants (“HKICPA”). This standard
requires that we comply with the requirements of the Code of Ethics for Professional
Accountants, including independence and other ethical requirements, issued by the
HKICPA, and implement quality control procedures that are applicable to the individual
engagement in accordance with the requirements of Hong Kong Standard on Quality
Control 1 “Quality Control for Firms that Perform Audits and Reviews of Financial
Statements, and Other Assurance and Related Services Engagements” and plan and
perform our engagement to obtain reasonable assurance about whether the system of
internal controls as described by the Company relating to the recording of Public
Transport Expense under the Fare Subsidy Scheme (“Controls Description”) (the relevant
independent assurance report is referred to hereinafter as the “Internal Control Report”),
is effective, in all material respects, to achieve the related control objectives (“the Control
Objectives”) as set out in the Controls Description of the Company as of the date of the
Internal Control Report based on the work to be performed as summarised in Annex A to
the Internal Control Report.
2
(b) The procedures selected, and our determination of the nature, timing and extent of these
procedures, will depend on our judgement, including the assessment of the risks that the
system of internal controls relating to the recording of Public Transport Expense under
the Fare Subsidy Scheme set out in the Controls Description of the Company is not
effective, in all material respects, to achieve the related Control Objectives as of the date
of the Internal Control Report, whether due to fraud or error.
(c) In making these risk assessments, we consider internal controls relevant to the Company’s
preparation of the description of the system of internal controls, and the design,
implementation and operations of the system of internal controls as described by the
Company in order to design reasonable assurance procedures that are appropriate in the
circumstances. We will communicate to you in writing concerning any significant
deficiencies in internal controls relevant to the objectives of the engagement that we have
identified during our engagement, or other matters of governance interest that come to our
notice and to which we think attention should be drawn. We shall exercise our
professional judgement to determine the significance of any matter to be communicated
and shall decide the appropriate means of communication. However, we have no
responsibility to design or perform procedures for the specific purpose of identifying such
matters.
(d) The determination of the scope, emphasis, timing and conduct of the engagement may
change as a result of unexpected events, changes in conditions or the evidence obtained
from the results of the evidence-gathering procedures, which may require us to revise the
work to be performed as summarised in Annex A to the Internal Control Report.
Our engagement is planned and performed to obtain reasonable assurance about whether
the system of internal controls relating to the recording of Public Transport Expense under
the Fare Subsidy Scheme are free of the risk that they are not effective, whether due to
fraud or error.
Therefore, there is an unavoidable risk that some risks may not be detected by an
assurance engagement performed in accordance with HKSAE 3000 (Revised), even
though the engagement is properly planned and performed in accordance with this
standard. Furthermore, such an assurance engagement is not designed to detect matters
that are immaterial to the system of internal controls relating to the recording of Public
Transport Expense under the Fare Subsidy Scheme.
3. Responsibilities of the Board of Directors of the Company
(a) The board of directors of the Company is responsible for developing the Control
Objectives; and designing, implementing and effectively operating the system of internal
controls relating to the recording of Public Transport Expense under the Fare Subsidy
Scheme, and preparing the description of the system of internal controls in the Controls
Description, including completeness, accuracy and presentation of the description.
(b) The board of directors of the Company is also responsible for prevention and detection of
fraud and for identifying and ensuring that the Company complies with the requirements
set out by the HKSAR Government under the Fare Subsidy Scheme.
(c) The board of directors of the Company also acknowledges and understands that they have
responsibility to provide us with:
3
i. a description of the system of internal controls relating to the recording of Public
Transport Expense under the Fare Subsidy Scheme;
ii. access to all information of which the Company is aware that is relevant to the
preparation of the description of the system of internal controls relating to the
recording of Public Transport Expense under the Fare Subsidy Scheme such as
records, source documentation and other matters;
iii. additional information that we may request from the Company for the purpose of the
engagement; and
iv. unrestricted access to persons within the Company from whom we determine it
necessary to obtain evidence.
4. Reporting
(a) Our report will be addressed to the HKSAR Government. We do not assume
responsibility towards or accept liability to any other person for the contents of our
Internal Control Report. The pro-forma of the Internal Control Report and the Summary
of Assurance Work Procedures on the System of Internal Controls are attached as
Attachment 1 and Attachment 2 to this letter respectively. The form and content of our
report may be amended in light of our findings.
(b) The Company shall inform us any material event occurring between the date of our report
and that of submission of the report to the HKSAR Government which may affect the
system of internal controls.
(c) We understand that the report is intended solely for the purpose of assisting the Company
in respect of its reporting obligations to the HKSAR Government with respect to the Fare
Subsidy Scheme. Our report is not intended to be, and should not be, relied upon or used
for any other purpose and we expressly disclaim any liability or duty to any other party in
this respect.
(d) Our report should not be disclosed, referred to or quoted in whole or in part, or distributed
to any other parties without our prior written consent, save that we agree that, in addition
to the HKSAR Government, a copy of our report will be provided to you without further
comment from us.
5. Applicable Criteria
(a) The system of internal controls is effective, suitably designed and operating effectively,
if: (i) the Company has identified the risks that threaten achievement of the Control
Objectives stated in the Controls Description; (ii) the system of internal controls set out
in the Controls Description would, if operated as described, provide reasonable assurance
that those risks do not prevent the stated Control Objectives from being achieved; and (iii)
the controls are to be consistently applied as designed. This includes whether manual
controls are applied by individuals who have the appropriate competence and authority.
The Control Objectives have been internally developed by the Company.
(b) The assurance report we provide will note these characteristics, as they are of particular
relevance to the intended users.
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6. Timetable
A timetable covering the completion of our work will be drawn up and agreed between
you and us on agreement of this engagement letter.
7. Representations
We may ask the Company to confirm formally its responsibility for certain information or
matters to which our services relate.
8. Fees
(a) Our fees, including outlays, for the relevant scope of work are set out below:
Period
As of the date of the Internal Control Report
Amount
HK$[xxx]
(b) Fees will be rendered upon issuance of the final Internal Control Report and the Summary
of Assurance Work Procedures on the System of Internal Controls. All fees are due and
payable within 30 days upon presentation.
(c) Under no circumstances shall the Company be required to pay further amounts than the
amount stated above in relation to this engagement. We shall not require the Company to
reimburse us for any liability (including but not limited to loss, damage, expense and legal
cost) that we may incur in connection with any claim by any third party or being required
by any court or regulatory body to provide information or to produce documents, arising
out of or in relation to the engagement.
9. Agreement of Terms
(a) This letter is effective in respect of our relevant scope of work unless it is terminated by
you, or amended or superseded by agreement in writing between you and us.
(b) The parties hereby declare that nothing in this engagement letter confers or purports to
confer on any third party any benefit or any right to enforce any term of this engagement
letter pursuant to the Contracts (Rights of Third Parties) Ordinance (Cap. 623).
(c) We should be grateful if you would kindly acknowledge receipt of this letter and confirm
your understanding and acceptance of the terms of reference by signing and returning the
enclosed copy.
(d) For the avoidance of doubt, the terms of this letter and its attachments shall apply to all
work carried out by us in connection with this engagement prior to the date of
countersignature of this letter.
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Enclosures:
Attachment 1 – Pro-forma Internal Control Report and Annexes
Attachment 2 – Pro-forma Summary of Assurance Work Procedures on the System of Internal
Controls
I have read and understood the terms and conditions of this letter and attachment and I agree to
and accept them.
For and on behalf of
[Auditor]
For and on behalf of
[Company Name]
Name : [xxx] Name : [xxx]
Position : [xxx] Position : [xxx]
Date : [xxx] Date : [xxx]
Note to Operators 備註
Operators shall submit the pre-implementation assurance report according to the timeline as
requested by the Government before joining the Scheme. The post-implementation assurance
report shall be submitted according to the reporting period as agreed between the Company and
the HKSAR Government
在加入「優惠計劃」前,營辦商須在政府要求之限期前提交首份內部監控系統之鑒證報
告。在加入「優惠計劃」後,營辦商須根據與政府約定之報告期於每年提交周年報告。
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附件四
(Note: This document is for illustrative purpose only and shall be refined to suit auditor’s engagement. No responsibility shall be borne by the HKSAR Government for your reference to this document.)
Attachment 1
System of Internal Controls – Auditor’s Report
Pro-forma
Independent Assurance Report to the Government of the Hong Kong Special
Administrative Region as represented by the Commissioner for Transport (“the HKSAR
Government”) regarding the System of Internal Controls of [Company Name] (“the
Company”) relating to the Recording of Public Transport Expense under the Public
Transport Fare Subsidy Scheme (“the Fare Subsidy Scheme”) as of [Date]
We have been engaged by the Company to provide a reasonable assurance conclusion on
whether the system of internal controls as described by the Company set out in Annex B relating
to the recording of Public Transport Expense under the Fare Subsidy Scheme (“the Controls
Description”) was effective, in all material respects, to achieve the related control objectives
(“the Control Objectives”) set out in the Controls Description as of [Date], based on the work
performed as summarised in Annex A.
Responsibilities of the Board of Directors of the Company
The board of directors of the Company is responsible for developing the Control Objectives of
the system of internal controls relating to the recording of Public Transport Expense under the
Fare Subsidy Scheme in accordance with the requirements set out by the HKSAR Government
under the Fare Subsidy Scheme; designing, implementing and effectively operating controls to
achieve the related Control Objectives; and preparing the description of the system of internal
controls in the Controls Description, including the completeness, accuracy and presentation of
the description.
The board of directors of the Company is responsible for preventing and detecting fraud and for
identifying and ensuring that the Company complies with the requirements set out by the
HKSAR Government under the Fare Subsidy Scheme.
The board of directors of the Company is also responsible for ensuring that staff involved in the
system of internal controls relating to the recording of Public Transport Expense is properly
trained and the related information systems are properly updated.
Our Independence and Quality Control
We have complied with the independence and other ethical requirements of the Code of Ethics
for Professional Accountants issued by the Hong Kong Institute of Certified Public Accountants
(the “HKICPA”), which is founded on fundamental principles of integrity, objectivity,
professional competence and due care, confidentiality and professional behavior.
2
Our firm applies Hong Kong Standard on Quality Control 1 and, accordingly, maintains a
comprehensive system of quality control including documented policies and procedures
regarding compliance with ethical requirements, professional standards and applicable legal
and regulatory requirements.
Our Responsibilities
Our responsibility is to carry out a reasonable assurance engagement and to express an opinion
on the system of internal controls as stated in the Controls Description, based on our work
performed. We conducted our reasonable assurance engagement in accordance with Hong Kong
Standard on Assurance Engagements 3000 (Revised) “Assurance Engagements Other Than
Audits or Reviews of Historical Financial Information” issued by the HKICPA. That standard
requires that we plan and perform our work to form the opinion.
A reasonable assurance engagement involves performing procedures to obtain sufficient
appropriate evidence whether the system of internal controls relating to the recording of Public
Transport Expense as set out in the Controls Description, was effective, in all material respects,
to achieve the related Control Objectives as of [Date] based on the work performed as
summarised in Annex A.
Procedures Performed
The procedures selected depend on our judgement, including the assessment of the risks that the
system of internal controls relating to the recording of Public Transport Expense under the Fare
Subsidy Scheme set out in the Controls Description is not effective, in all material respects, to
achieve the related Control Objectives as of [Date], whether due to fraud or error.
In making the above risk assessments, we have considered the internal controls relevant to the
preparation of the Controls Description, and the design, implementation and operations of the
system of internal controls relating to the recording of Public Transport Expense in accordance
with the Company’s description in order to design reasonable assurance procedures that are
appropriate in the circumstances. Our procedures included testing the operating effectiveness of those controls that we consider
necessary to provide reasonable assurance that the Control Objectives stated in the Controls
Description were achieved; and evaluating the suitability of the Control Objectives stated
therein.
We believe that the evidence we have obtained is sufficient and appropriate to provide a basis
for our opinion.
Historic evaluation of the operation of an internal control system may not be relevant to future
periods if there is a change in conditions or that the degree of compliance with the Company’s
policies and procedures may deteriorate. Also, because of their nature, controls at the
Company may not prevent or detect all errors or omissions in processing or reporting
transactions.
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Criteria
The system of internal controls is effective, suitably designed and operating effectively, if: (a)
the Company has identified the risks that threaten achievement of the Control Objectives stated
in the Controls Description; (b) the system of internal controls set out in the Controls Description
would, if operated as described, provide reasonable assurance that those risks do not prevent the
stated Control Objectives from being achieved; and (c) the controls are to be applied as designed.
This includes whether manual controls are applied by individuals who have the appropriate
competence and authority. The Control Objectives have been internally developed by the
Company.
Conclusion
In our opinion, the system of internal controls relating to the recording of Public Transport
Expense set out in the Controls Description was effective, in all material respects, to achieve the
related Control Objectives as of [Date], based on the work performed as summarised in Annex
A.
Use of This Report
This report is intended solely for the purpose of expressing a reasonable assurance conclusion
on whether the system of internal controls relating to the recording of Public Transport Expense
was effective, in all material respects, based on the work performed as set out in Annex A, as of
[Date]. This report is not intended to be, and should not be, relied upon or used for any other
purpose and we expressly disclaim any liability or duty to any party.
Other than as set out in the agreed terms of engagement between the Company and us, this report
should not be disclosed, referred to or quoted in whole or in part, or distributed to any other
parties without our prior written consent.
[Auditor]
Certified Public Accountants
Hong Kong
[Date]
Annex A : Summary of the Scope of Work Performed on the System of Internal Controls of
[Company Name] (“the Company”) relating to the Recording of Public Transport Expense
under the Public Transport Fare Subsidy Scheme (“the Fare Subsidy Scheme”) as of [Date]
Annex B : System of Internal Controls of [Company Name] (“the Company”) relating to the
Recording of Public Transport Expense under the Public Transport Fare Subsidy Scheme (“the
Fare Subsidy Scheme”) as of [Date]
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Annex A to Attachment 1
Summary of the Scope of Work Performed on the System of Internal Controls of
[Company Name] (the Company”) relating to the Recording of Public Transport Expense
under the Public Transport Fare Subsidy Scheme (“the Fare Subsidy Scheme”) as of
[Date]
1. Inquire of management on the control objectives relevant to the recording of Public
Transport Expense under the Fare Subsidy Scheme.
2. Assess whether the risks that threaten the achievement of the control objectives are
identified by the Company.
3. Assess whether control procedures with respect to the Fare Subsidy Scheme are properly
established and implemented to achieve the control objectives, taking into consideration
the risks that threaten the achievement of the control objectives.
4. Test the system of internal controls for the recording of Public Transport Expense on a
sampling basis to assess whether the controls were applied as designed to achieve the
control objectives as of [Date].
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Annex B to Attachment 1
System of Internal Controls of [Company Name] (“the Company”) relating to the
Recording of Public Transport Expense under the Public Transport Fare Subsidy Scheme
(“the Fare Subsidy Scheme”) as of [Date]
[Company Name]
Control Process Control Objectives Control Description
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Attachment 2
Summary of Assurance Work Procedures on the System of Internal Controls of
[Company Name] (“the Company”) relating to the Recording of Public Transport
Expense under the Public Transport Fare Subsidy Scheme (“the Fare Subsidy Scheme”)