Page 136 - Hospital Authority Annual Report 2016-2017

Appendices 附錄

Appendix 3
附錄 3

In monitoring the effectiveness of HA’s internal audit function, the 在監察醫管局內部審計職能的成效方面，委員會收
Committee received from Chief Internal Auditor quarterly progress reports 閱總內部審計師提交的季度報告，載列有關醫管局
on audit results on HA’s operational areas. The discussions focused on 運作範疇的審計結果。委員會集中討論審計結論、
audit conclusions, major audit observations and relevant follow-up actions 審計師的主要意見及管理層擬訂的跟進行動，年內
planned by the management. Key internal audits considered by the 審閱的主要內部審計項目包括「李嘉誠基金會寧養
Committee included “Management of Li Ka Shing Foundation Hospice 中心管理」、「特別酬金計劃」、「全關節置換計劃管
Centres”, “Special Honorarium Scheme”, “Management of Total Joint 理」及「用電管理」。此外，委員會收閱臨床系統審
Replacement Programme” and “Electricity Consumption Management”. 計分析的發展報告及討論審計師的主要意見。為就
The Committee also received updates on the development of audit analytics 2017-18 年度進行前瞻性規劃，委員會參與訂定內
of clinical systems and deliberated on key observations identified. To plan 部審計的優先範疇，並通過內部審計計劃。
ahead for 2017-18, the Committee took part in prioritising areas for
internal audits and endorsed the Internal Audit Plan.

On the audit of financial statements, the Committee reviewed and endorsed 財務報表審計方面，委員會在聯同財務委員會的會
HA’s draft audited financial statements for 2015-16 in a joint meeting with 議上，審閱及通過醫管局 2015-16 年度經審核的財
the Finance Committee. The Committee also considered reports from the 務報表擬本。委員會亦審閱外聘核數師就 2015-16
external auditor on the 2015-16 internal control matters, the 2016-17 年度內部規管事宜、2016-17 年度財務報表審計
financial statement audit work plan and the results of preliminary audit 工作計劃及審計風險初步評估結果的報告。此外，
risk assessment. In addition, the Committee considered and endorsed the 委員會審議及通過醫管局外聘核數師的聘任。
appointment of HA’s external auditor.

With regard to risk management, the Committee examined the 有關風險管理，委員會審視醫管局組織風險管理及
implementation of organisation-wide risk management and whistleblowing 舉報機制的實施情況。此外，委員會評估醫管局在
arrangements in HA. To assess key risks facing HA in 2017 and related 2017 年所面對的主要風險及擬訂的風險緩減措施，
planned mitigation measures, the Committee considered reports on 其中審閱了醫管局相關條例合規性及主要機構風險
compliance with HA related ordinances and key organisation-wide risks. 的報告。委員會亦審議多份風險管理報告，包括有
Deliberations were also made on risk management reports pertaining to 關醫管局的宏觀財務風險、資訊科技風險 - 違反保
HA’s macro-financial risk, information technology (IT) risks – breach of 密 / 私隱原則、大型基本工程風險、服務承載量風
confidentiality / privacy, major capital works risks, service capacity risks 險及醫管局開發的電子健康紀錄系統。委員會的職
and the Electronic Health Record Programme undertaken by HA. The 權範圍已予修訂，以反映在醫管局組織風險管理方
Terms of Reference of the Committee was refined to reflect its role in HA’s 面的角色。委員會亦審閱一份有關公私營協作計劃
organisation-wide risk management. The Committee also considered the 的顧問研究報告，考慮就臨床公私營協作計劃訂立
development of a risk management framework for Clinical Public-Private 風險管理框架，另亦審議廉政公署《公私營醫療協
Partnership (PPP) Programmes via a consultancy study report, and reviewed 作計劃防貪指引》與醫管局有關政策、指引及標準
the findings of a gap analysis between Independent Commission Against 程序的差異分析報告。
Corruption (ICAC)’s Corruption Prevention Guide on Administration of PPP
Programmes for Healthcare Services and HA’s relevant policies, guidelines,
and standard procedures.

To maintain good governance and high level of probity, the Committee 為維持良好管治及高度廉潔，委員會審議廉政公署
considered recommendations from the Corruption Prevention Department 防止貪污處審查報告所作的建議，包括有關採購資
of the ICAC via assignment reports on procurement of IT equipment and 訊科技設備及服務、批出和管理擬訂保養合約，
services, letting and administration of planned maintenance contracts, and 以及採購專門醫療設備及耗材。此外，就着審計署
procurement of specialist medical equipment and consumables. Besides, as 署長有關醫管局藥物管理的衡工量值審計，委員會
authorised by the Board, the Committee held two joint meetings with the 獲大會授權，聯同行政委員會舉行兩次會議，擬備
Executive Committee to handle HA’s responses to the Director of Audit’s 醫管局的回應。委員會亦討論了 2017-18 年度預設
report on HA Drug Management. The Committee also deliberated on the 議程。
agenda forecast for 2017-18.

As a good corporate governance practice, the Committee conducted self- 為體現良好機構管治，委員會進行了自我評核，
assessment exercise to review its activities in the past year, having regard to 根據其職權範圍檢討過去一年的工作，不斷求進。
its Terms of Reference, for continuous improvement.

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