繁體中文
林智遠教授現任審計署署長。他是資深執業會計師，擁有超過三十年會計及審計專業經驗，曾任香港華人會計師公會會長及香港會計師公會副會長，並在二〇〇五年創辦遠景會計師事務所。他長期參與會計專業的公職及教育事務，曾於多間大學任教，並獲委任為教授。二〇二一年，他在選舉委員會界別當選立法會議員，參與立法會的工作。二〇二二年七月一日，他獲委任為審計署署長，接替離任的朱乃璋，成為審計署第二十五任署長。審計署是香港的獨立審計機關，負責為政府帳目及公共帳目進行審計，並就政府部門、公共機構及法定基金的財務狀況及運用進行衡工量值審計，以確保公帑用得其所，並就改善公共行政及財務管理提出建議。審計署署長是根據《基本法》設立的問責官員，直接向行政長官負責，並須向立法會提交審計報告。審計署根據《審計條例》運作，其帳目審計及衡工量值審計涵蓋政府各部門、公共機構及法定基金，署長須每年向立法會主席提交審計報告，報告由立法會政府帳目委員會審議，政府部門須就報告提出的建議作出回應及跟進，審計署亦負責審核政府的外匯基金及多個公營機構的帳目。林智遠上任後，帶領審計署繼續履行獨立審計的職能，就政府部門及公營機構的資源運用、計劃成效及採購等進行衡工量值審計，並發表審計報告，供立法會政府帳目委員會審議。他強調審計工作須公平公正及以事實為依據，並推動審計署應用數據分析及科技以提升審計效率。審計署亦與其他地區的最高審計機關保持交流，並參與國際審計組織的活動，交換審計經驗及良好做法。
English
Professor Lam Chi-yuen is the Director of Audit of the Hong Kong Special Administrative Region. A veteran certified public accountant with more than 30 years of professional experience in accounting and auditing, he has served as President of the Hong Kong Chinese Institute of Certified Public Accountants and Vice-President of the Hong Kong Institute of Certified Public Accountants, and founded Vision Professional Services in 2005. He has long been involved in public service and education in the accounting profession, having taught at several universities and been appointed a professor. In 2021 he was elected to the Legislative Council for the Election Committee constituency. On 1 July 2022 he was appointed Director of Audit, succeeding the retiring John Chu, becoming the 25th Director of Audit. The Audit Commission is Hong Kong's independent auditing body, responsible for auditing the accounts of the Government and public accounts, and for conducting value-for-money audits of the financial position and use of resources of government departments, public bodies and statutory funds to ensure public money is spent properly and to recommend improvements in public administration and financial management. The Director of Audit is an accountability official established under the Basic Law, responsible to the Chief Executive and required to submit audit reports to the Legislative Council. Operating under the Audit Ordinance, the Commission's audits cover government departments, public bodies and statutory funds; the Director submits an annual report to the President of the Legislative Council, which is scrutinised by the Public Accounts Committee, and departments must respond to and follow up the recommendations. The Commission also audits the Exchange Fund and the accounts of several public bodies. Since taking office, Professor Lam has led the Audit Commission in performing independent audits, conducting value-for-money audits of the use of resources, programme effectiveness and procurement of government departments and public bodies, and issuing audit reports for scrutiny by the Public Accounts Committee. He stresses that audit work must be fair, impartial and fact-based, and has promoted the use of data analytics and technology to enhance audit efficiency. The Audit Commission also maintains exchanges with other supreme audit institutions and participates in international audit organisations.
