Part 2 30 VOCATIONAL TRAINING COUNCIL INTERNALAUDIT UNIT 2.57 The Internal Audit Unit reports to the Audit Committee. The Unit conducts independent reviews of VTC’s activities and operations of various operational units to ensure compliance with VTC’s established policies and procedures, and to ensure effectiveness, efficiency and economy of VTC’s operating and financial systems. MAINLAND AND INTERNATIONALAFFAIRS OFFICE 2.58 The Mainland and International Affairs Office (MIAO) is responsible for establishing and enhancing collaborations between VTC and VPET institutions in the Mainland and overseas to build a diversified talent pool and unleash the strength and potential of Hong Kong youths for career aspirations in different countries. 2.59 To echo the Council’s strategic initiative to deepen the collaborations in the Guangdong-Hong Kong-Macao Greater Bay Area (GBA), the MIAO actively explores and engages with partners in the region to open up more cooperation opportunities and develop a physical presence in the Mainland. Concurrently, MIAO continues to forge closer ties with overseas partners in building VTC's global brand presence. MIAO’s services also evolve alongside the latest development in society, for example, advocating virtual student exchanges and organising webinars on global perspectives and VPET knowledge. As a result, Mainland and international collaborations and exchanges are extended beyond physical boundaries. QUALITY ENHANCEMENTANDACCREDITATION OFFICE 2.60 The Quality Enhancement and Accreditation Office (QEAO) is vested with the responsibility to pursue quality enhancement (QE) of VTC VPET programmes, the further improvement and the implementation of the quality assurance (QA) system in the Council. The Office by adopting rigorous approaches thrives to improve VTC’s programmes and services through continuous review and enhancement of the QA framework. The Office promotes quality culture and emphasises self-initiated esnhancement of quality and performance of services all the time.