Page 153 - Hospital Authority Annual Report 2015-1016

Appendix 3
附錄 3

2. Recommend the appointment of the external auditor and the 2. 就外聘核數師的委任及審計費用，向醫管局 附
audit fee to the Board, endorse any non-audit services to be 大會作出建議；批准由外聘核數師提供任何 錄
provided by the external auditor, and consider any questions of 非審計服務；並審議任何有關請辭或解聘事
resignation or dismissal; 宜； 151

3. Consult with the External Auditor on all relevant matters 3. 就所有有關事項諮詢外聘核數師，包括： 醫
including the: （a） 審計評核的性質和範圍； 院
(a) nature and scope of the audit; （b） 經審計的每年財務報表及審計意見； 管
(b) audited financial statements and the audit opinion; （c） 核數師致管理層的函件及管理層的回 理
(c) management letter and management’s response; and 應；及 局
(d) matters of which the External Auditor may wish to draw （d） 外聘核數師提出的任何事項； 年
attention; 報
4. （聯同財務委員會）就經審計的每年財務報
4. Gain reasonable assurance on the completeness, accuracy, 表，包括其會計政策及準則的適切性、披露 2015-2016
and fairness of audited financial statements, including 資料的充分程度，以及重大審計調整等方面
appropriateness of accounting policies and standards, adequacy 取得合理憑證，確保完整、準確及公平；
of disclosures and significant audit adjustments (in collaboration
with the Finance Committee); 5. 監察風險管理及內部規管機制的成效，包
括：
5. Oversee the effectiveness of systems for risk management and （a） 定期檢討：
internal control, including: （i） 醫管局的風險識別、評估及排序
(a) periodic review of: 政策和程序；
(i) Hospital Authority’s policies and process for the （ii） 醫管局的風險框架，包括機構風
identification, assessment and prioritisation of risk; 險概況報告；及
(ii) the Hospital Authority Risk Framework including （iii） 行政總裁向委員會匯報的重大風
reports on the enterprise wide risk profile; and 險事宜；
(iii) significant risk issues reported to it by the Chief
Executive; （b） 透過內部及外界的審計評核結果，監
(b) monitoring Hospital Authority’s financial and administrative 察醫管局的財務及行政規管程序，包
control processes, including those designed to ensure 括確保資源及運作效率的有關程序；
the safeguarding of resources and operational efficiency,
through the results of internal and external audit; 6. 監察醫管局用以管控以下所訂立的程序：

6. Oversee the processes implemented by the Management for （a） 對有關法例及規例的遵循；
monitoring: （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；
(b) compliance with Hospital Authority’s Code of Conduct;
(c) effectiveness of controls against conflicts of interest and 及
fraud; and （d） 醫管局舉報機制的成效。
(d) effectiveness of Hospital Authority’s whistleblowing
mechanism. 註： 雖然審計及風險管理委員會的職能涵蓋廣
泛，惟其權限並不包括純屬醫療性質之事宜
Note: It should be noted that although the functions of the Audit （例如醫療倫理）。
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 2015-16 2015-16 年度工作概況

In 2015-16, the Committee met six times to exercise active oversight 在 2015-16 年度，委員會共召開六次會議，根據
of the internal audit function of HA, considered matters related to 其職權範圍積極監察醫管局的內部審計職能、審
the audit of HA’s financial statements, and oversaw the effectiveness 議有關醫管局財務報表審計的事宜，以及監察醫
of risk management and internal controls at HA in accordance with 管局風險管理及內部管控的成效。委員會在 2015-
the Terms of Reference of the Committee. Matters considered by the 16 年度審議的事項概述如下：
Committee in 2015-16 were broadly summarised as follows: