Page 132 - Hospital Authority Annual Report 2019-2020

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. 積極監察醫管局的內部審計職能，以確保：
that its:
(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 （b） 其計劃及活動足以有系統地涵蓋局方所
coverage of the internal control and risk management 訂立的內部規管及風險管理制度；及
systems put in 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. Recommend the appointment of the external auditor and the audit 2. 就外聘核數師的委任及審計費用，向醫管局
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
dismissal; 事宜；

3. Consult with the Ext ernal Auditor on all relevant matters including the: 3. 就所有有關事項諮詢外聘核數師，包括：
(a) nature and scope of the audit; （a） 審計評核的性質和範圍；
(b) audited financial statements and the audit opinion; （b） 經審計的每年財務報表及審計意見；
(c) management letter and management’s response; and （c） 核數師致管理層的函件及管理層的回
應；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. Gain reasonable assurance on the completeness, accuracy, and 4. （聯同財務委員會）就經審計的每年財務報
fairness of audited financial statements, including appropriateness 表，包括其會計政策及準則的適切性、披露
of accounting policies and standards, adequacy of disclosures and 資料的充分程度，以及重大審計調整等方面
significant audit adjustments (in collaboration with the Finance 取得合理憑證，確保完整、準確及公平；
Committee);

5. Oversee the effectiveness of systems for risk management and 5. 監察風險管理及內部規管機制的成效，包括：
internal control, including to:
(a) monitor the implementation and effectiveness of Hospital （a） 監察醫管局機構風險管理政策及策略的
Authority’s Organisation-wide Risk Management (ORM) policy 執行和成效；
and strategy;
(b) review and approve changes to the components of the ORM （b） 檢討機構風險管理框架的各個環節並審
framework; 批其變動；
(c) review reports on the organisation-wide risk profile and （c） 審視機構風險概況報告及行政總裁匯報
significant risk issues reported to it by the Chief Executive; and 的重大風險事宜；及
(d) monitor Hospital Authority’s financial and administrative （d） 透過內部及外界的審計評核結果，監察
control processes, including those designed to ensure the 醫管局的財務及行政規管程序，包括確
safeguarding of resources and operational efficiency, through 保資源及運作效率的有關程序；
the results of internal and external audit;

6. Oversee the processes implemented by the Management for 6. 監察醫管局用以管控以下事宜所訂立的程序：
monitoring:
(a) compliance with pertinent statutes and regulations; （a） 對有關法例及規例的遵循；
(b) compliance with Hospital Authority’s Code of Conduct; （b） 對醫管局行為守則的遵循；
(c) effectiveness of controls against conflicts of interest and （c） 對利益衝突及欺詐行為的規管成效；及
fraud; and
(d) effectiveness of Hospital Authority’s whistleblowing （d） 醫管局舉報機制的成效。
mechanism.

Note: Although the functions of the Audit and Risk Committee cover 註： 雖然審計及風險管理委員會的職能涵蓋廣
a wide area, matters that are of a pure clinical nature (such as 泛，惟其權限並不包括純屬醫療性質之事宜
medical ethics) are not within its purview. （例如醫療倫理）。

130 Hospital Authority Annual Report 醫院管理局年報 2019-2020