CHAPTER 8 Radio Television Hong Kong RTHK: governance and strategic management Audit Commission Hong Kong 31 March 2006 This audit review was carried out under a set of guidelines tabled in the Provisional Legislative Council by the Chairman of the Public Accounts Committee on 11 February 1998. The guidelines were agreed between the Public Accounts Committee and the Director of Audit and accepted by the Government of the Hong Kong Special Administrative Region. Report No. 46 of the Director of Audit contains 9 Chapters which are available on our website at http://www.aud.gov.hk. Audit Commission 26th floor, Immigration Tower 7 Gloucester Road Wan Chai Hong Kong Tel : (852) 2829 4210 Fax : (852) 2824 2087 E-mail :
[email protected] RTHK: GOVERNANCE AND STRATEGIC MANAGEMENT Contents Paragraph PART 1: INTRODUCTION 1.1 Background 1.2 – 1.8 Recent reviews of RTHK’s systems and procedures 1.9 Value for money audit of RTHK 1.10 Audit review of governance and strategic management 1.11 General response from the Administration 1.12 Acknowledgement 1.13 PART 2: COMPLIANCE CULTURE AND INTERNAL CONTROL 2.1 Management responsibility for the 2.2 – 2.3 prevention and detection of irregularities Observations on non-compliance in RTHK 2.4 – 2.10 Audit observations 2.11 – 2.13 Need to enhance internal control 2.14 Audit observations 2.15 – 2.21 Audit recommendations 2.22 Response from the Administration 2.23 Need to foster a compliance culture 2.24 Audit observations 2.25 Audit recommendations 2.26 Response from the Administration 2.27 – 2.28 — i — Paragraph