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Appendix 3

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4. Gain reasonable assurance on the completeness, accuracy, and fairness 4. （聯同財務委員會）就經審計的每年財務報表，包括其
of audited financial statements, including appropriateness of accounting 會計政策及準則的適切性、披露資料的充分程度，以及
policies and standards, adequacy of disclosures and significant audit 重大審計調整等方面取得合理憑證，確保完整、準確及
adjustments (in collaboration with the Finance Committee); 公平；

5. Oversee the effectiveness of systems for risk management and internal 5. 監察風險管理及內部規管機制的成效，包括：
control, including:
(a) 定期檢討：
(a) periodic review of: (i) 醫管局的風險識別、評估及排序政策和程序；
(i) HA’s policies and process for the identification, assessment
and prioritisation of risk; (ii) 醫管局的風險框架，包括機構風險概況報告；
(ii) the HA Risk Framework including reports on the enterprise 及
wide risk profile; and
(iii) significant risk issues reported to it by the Chief Executive; (iii) 行政總裁向委員會匯報的重大風險事宜；
(b) 透過內部及外界的審計評核結果，監察醫管局的財
(b) monitoring HA’s financial and administrative control processes,
including those designed to ensure the safeguarding of resources 務及行政規管程序，包括確保資源及運作效率的有
and operational efficiency, through the results of internal and 關程序；
external audit;
6. 監察醫管局用以管控以下事宜所訂立的程序：
6. Oversee the processes implemented by the Management for
monitoring: (a) 對有關法例及規例的遵循；
(b) 對醫管局行為守則的遵循；
(a) compliance with pertinent statutes and regulations; (c) 對利益衝突及欺詐行為的規管成效；及
(b) compliance with HA’s Code of Conduct; (d) 醫管局舉報機制的成效。
(c) effectiveness of controls against conflicts of interest and fraud; and 註：雖然審計及風險管理委員會的職能涵蓋廣泛，惟其權限
(d) effectiveness of HA’s whistleblowing mechanism 並不包括純屬醫療性質之事宜（例如醫療倫理）。
Note: It should be noted that although the functions of the Audit and Risk

Committee cover a wide area, matters that are of a pure clinical nature
(such as medical ethics) are not within its purview.

Focus of Work in 2014-15 2014-15 年度工作概況

The Committee met six times in 2014-15 to exercise an active oversight of 在 2014-15 年度，委員會共召開六次會議，根據其職權範圍
the internal audit function of HA, considered matters related to the audit of 積極監察醫管局的內部審計職能、審議有關醫管局財務報表
HA’s financial statements, and oversaw the effectiveness of risk management 審計的事宜，以及監察醫管局風險管理及內部管控的成效。
and internal controls at HA in accordance with the Terms of Reference of the 委員會在 2014-15 年度的工作重點概述如下：
Committee. Key focus of the Committee in 2014-15 was broadly summarised
as follows:-

(a) In regard to the internal audit function, the Committee received (a) 內部審計職能方面，委員會收閱總內部審計師有關已完
quarterly progress reports from Chief Internal Auditor on completed 成審計結果及跟進行動的季度報告。年內經審閱的內部
audit results and follow-up actions. Among the various internal audit 審計報告中，一些主要運作審計包括「深切治療服務管
reports reviewed during the year, some of the key operational audits 理」、「醫護專業人員（醫生組別）培訓安排」、「紓緩醫
included “Management of Intensive Care Unit Services”, “Arrangements 生及護士工作量措施的影響」、「住院病人身份識別 - 新
for Training of Healthcare Professionals (Medical Sub-group)”, “Impact 生嬰兒」、「普通科門診診所診症名額管理」、「處理與
of Measures to Relieve Workload of Doctors and Nurses”, “Inpatient 傳媒的溝通」、「應對冬季流感高峰期措施」、「社區精
Identification – Newborns”, “General Outpatient Clinic Quota 神健康服務」、「一次過撥款的主要財政及呈報規管」、「膳
Management”, “Measures to Address Winter Surge”, “Community Mental 食供應質量及安全」、「藥物過敏查核」、「日間手術的
Health Services”, “Key Financial and Reporting Controls for One-off Grant”, 跟進審核」、「跟進審計署署長有關公私營協作計劃報
“Quality and Safety of Food Supplies”, “Drug Allergy Checking” , “Follow-up 告書」，以及「安全事故及應變管理」。在 2014-15 年度，
Audit on Day Surgery”, “Follow-up on Director of Audit Report on Public- 委員會亦審議及批核臨床系統及其分期實施的審計分析
Private Partnership”, and “Security Incident and Response Management”. 策略，以及 2015-16 年度的內部審計計劃。
In 2014-15, the Committee also considered and approved the audit
analytics strategy for clinical systems and its implementation in phases,
as well as the Internal Audit Plan for 2015-16.

150 Hospital Authority Annual Report 2014-2015