Page 135 - Hospital Authority Annual Report 2016-2017

Hospital Authority Annual Report 醫院管理局年報 2016-2017

Appendix 3
附錄 3

Terms of Reference 職權範圍

1. Exercise an active oversight of the internal audit function to ensure 1. 積極監察醫院管理局（醫管局）的內部審計職
that its: 能，以確保：
(a) mandate, resources and organisational status are appropriate; （a） 其職責範圍、資源及組織狀況適切恰當；
(b) plans and activities are adequate to provide systematic coverage （b） 其計劃及活動足以有系統地涵蓋局方所
of the internal control and risk management systems put in 訂立的內部規管及風險管理制度；及
place by the Management; and
(c) findings are actioned appropriately and timely; （c） 能就審計所得結果採取適當及時的行動 ;
2. 就外聘核數師的委任及審計費用，向醫管局
2. Recommend the appointment of the external auditor and the audit
fee to the Board, endorse any non-audit services to be provided by 大會作出建議；批准由外聘核數師提供任何
the external auditor, and consider any questions of resignation or 非審計服務；並審議任何有關請辭或解聘事
dismissal; 宜；
3. 就所有有關事項諮詢外聘核數師，包括：
3. Consult with the External Auditor on all relevant matters including the: （a） 審計評核的性質和範圍；
(a) nature and scope of the audit; （b） 經審計的每年財務報表及審計意見；
(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應；
(c) management letter and management’s response; and
及
(d) matters of which the External Auditor may wish to draw （d） 外聘核數師提出的任何事項；
attention;
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, and 表，包括其會計政策及準則的適切性、披露
fairness of audited financial statements, including appropriateness 資料的充分程度，以及重大審計調整等方面
of accounting policies and standards, adequacy of disclosures and 取得合理憑證，確保完整、準確及公平；
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） 監察醫管局機構風險管理政策及策略的
internal control, including to : 執行和成效；
(a) monitor the implementation and effectiveness of Hospital
Authority’s Organisation-wide Risk Management (ORM) policy （b） 檢討機構風險管理框架的各個環節並審
and strategy; 批其變動；
(b) review and approve changes to the components of the ORM
framework; （c） 審視機構風險概況報告及行政總裁匯報
(c) review reports on the organisation-wide risk profile and 的重大風險事宜；及
significant risk issues reported to it by the Chief Executive; and
(d) monitor Hospital Authority’s financial and administrative control （d） 透過內部及外界的審計評核結果，監察
processes, including those designed to ensure the safeguarding 醫管局的財務及行政規管程序，包括確
of resources and operational efficiency, through the results of 保資源及運作效率的有關程序；
internal and 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；
(a) compliance with pertinent statutes and regulations; （b） 對醫管局行為守則的遵循；
(b) compliance with Hospital Authority’s Code of Conduct; （c） 對利益衝突及欺詐行為的規管成效；及
(c) effectiveness of controls against conflicts of interest and 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

Note: Although the functions of the Audit and Risk Committee cover a 泛，惟其權限並不包括純屬醫療性質之事宜
wide area, matters that are of a pure clinical nature (such as medical （例如醫療倫理）。
ethics) are not within its purview.

Focus of Work in 2016-17 2016-17 年度工作概況

In 2016-17, the Committee met eight times to exercise active oversight 在 2016-17 年度，委員會共召開八次會議，根據其
of internal audit function of HA, considered matters related to the 職權範圍積極監察醫管局的內部審計職能、審議有
audit of HA’s financial statements, and oversaw the effectiveness of risk 關醫管局財務報表審計的事宜，以及監察醫管局風
management and internal controls at HA in accordance with the Terms of 險管理及內部管控的成效。
Reference of the Committee.

131