Inside Asian Gaming

IAG JAN 2023年1月 亞博匯 91 專欄 Process maps are an invaluable tool not just for directors, but also for internal and external auditors, who can develop their respective audit plans to focus resources on the most material risks and controls. Thirdly, Board committees should be structured with clear, mutually exclusive remits, and should be chaired by directors with relevant experience and skill sets. The private sector could learn something from the public sector here … co-opting independent skilled members to Board committees is relatively common in statutory authorities and publicly funded organizations. Insurance and “shadowdirector”concernshave constrained the adoption of the same approach in companies, but there are workarounds. Fourthly, document the background to all key decisions, including dissenting opinions. It is often difficult for busy directors to recall what may have attended a decision made months or years earlier; contemporaneous notes and advice are invaluable evidentiary records, as well as aides- memoir. Finally, be prepared to ask management hard questions. No unity of interest between directors and management should be presumed; management is incentivized generally to meet articulated targets. No matter how well short-term and long-term 作出某些限制，從而創造出一個有效的 內部控制環境），並且把各個需要進行 決策或作出判斷的環節，都標示出來。 不只有董事會得益於程序圖這種不可或 缺的工具，就連內部及外部審計，亦可 通過程序圖來發展他們各自的審計計 劃，把資源集中在最有實質風險的事 情，以及與其相連的風險控制之上。 第三，董事會的各個委員會，均 應該有清晰的架構，分工亦應該明細， 並且由有相關經驗或技能的董事出任 主席。在這事情上，商界就應該從政界 汲取一些經驗。法定機構及一些接受公 款資助的機構，均時常委任一些擁有不 同技術的獨立人士，作為董事會的委員 會成員。雖然或會出現關於保險或所謂 「影子董事」的疑慮，可能窒礙一些公 司採取相同的做法。 第四，詳細記錄所有主要決定的背 景資料，包括反對的意見。對於工作忙 碌的董事，實在很難回想在數月或數年 前作出某個決定時，自己留意過甚麼事