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Appendix 3
附錄
3
4.
Gain reasonable assurance on the completeness, accuracy, and fairness
of audited financial statements, including appropriateness of accounting
policies and standards, adequacy of disclosures and significant audit
adjustments (in collaboration with the Finance Committee);
5.
Oversee the effectiveness of systems for risk management and internal
control, including:
(a)
periodic review of:
(i)
Hosp i t a l Author i t y ’s po l i c i es and proces s for the
identification, assessment and prioritisation of risk;
(ii)
the Hospital Authority Risk Framework including reports on
the enterprise wide risk profile; and
(iii)
significant risk issues reported to it by the Chief Executive;
(b)
monitoring Hospital Authority ’s financial and administrative
control processes, including those designed to ensure the
safeguarding of resources and operational efficiency, through the
results of internal and external audit;
6.
Oversee the processes implemented by the Management for monitoring:
(a)
compliance with pertinent statutes and regulations;
(b)
compliance with Hospital Authority’s Code of Conduct;
(c)
effectiveness of controls against conflicts of interest and fraud; and
(d)
effectiveness of Hospital Authority’s whistleblowing mechanism.
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 ofWork in 2012-13
The Audit Committee reviewed and endorsed the proposed revisions to its
Terms of Reference (TOR) and the associated proposed change of name of the
Committee to Audit and Risk Committee to reflect its wider scope in overseeing
HA’s risk activities and processes as recommended by an external consultant
on the Review of HA’s Corporate Governance Practices. The revised TOR and
change of name of the Committee were approved by the HA Board in October
2012.
In 2012-13, the Committee held six regular meetings with every meeting
considering a planned agenda to cover the Committee’s Terms of Reference.
One of the meetings was held to review the identified key enterprise-wide risks
facing the HA in 2013 and the planned mitigation actions for them.
To exercise an active oversight of the internal audit function, the Committee
approved the Annual Internal Audit Plan for 2012-13 and directly received
quarterly progress reports from the Chief Internal Auditor on completed
audit results and follow-up actions. The internal audits reviewed during the
year included “High Risk Medications”, “Orientation and Support for New
Staff ”, “Waiting Time Management for Key Services”, “Mixed Gender Wards”,
“Examination Leave and Examination Fees”, “Revenue Sharing Arrangement
– Hong Kong Eye Hospital”, “Measurement of Accident & Emergency Waiting
Times”, “Provision of Day Surgery”, “Operating Hours for Computerised
Tomography / Magnetic Resonance Imaging”, “Waiting Time Management –
Specialist Outpatient Clinic”, “Honorary Appointments System” and “Strategic
Workforce Planning”. In the area of external audit, the Committee reviewed
the external auditor ’s Audit Strategy Memorandum, including their audit
risk assessment and work plan. Subsequently, the Committee received and
discussed their audit opinion on HA’s financial statements in a joint meeting
with the Finance Committee.
4
（聯同財務委員會）就經審計的每年財務報表，包括其
會計政策及準則的適切性、披露資料的充分程度，以
及重大審計調整等方面取得合理憑證，確保完整、準
確及公平；
5
監察風險管理及內部規管機制的成效，包括：
(a)
定期檢討：
(i)
醫管局的風險識別、評估及排序政策和
程序；
(ii)
醫管局的風險框架，包括機構風險概況
報告；及
(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
的財務及行政規管程序，包括確保資源及運作
效率的有關程序；
6
監察醫管局用以管控以下所訂立的程序：
(a)
對有關法例及規例的遵循；
(b)
對醫管局行為守則的遵循；
(c)
對利益衝突及欺詐行為的規管成效；及
(d)
醫管局舉報機制的成效。
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（例如醫療倫理）。
2012-13
年度工作概況
審計委員會因應外部顧問於醫管局機構管治檢討報告中提出
的建議，審閱並通過了職權範圍的建議修訂，亦相應通過易
名為「審計及風險管理委員會」的建議，以反映其監察醫管
局整體風險事宜與管控程序的職責。經修訂的職權範圍及新
名稱於
2012
年
10
月由醫管局大會通過。
在
2012-13
年度，委員會共召開六次會議，討論根據其職權
範圍而訂定的議程，其中一次會議是審閱醫管局整體層面上
預期於
2013
年面對的主要風險及擬訂防範措施。
為積極監察醫管局的內部審計功能，委員會批核了
2012-13
年度的內部審計計劃，並直接收閱總內部審計師有關已完成
審計結果及跟進行動的季度報告。年內經評核的內部審計
包括「高風險藥物」、「新入職員工的迎新及支援」、「主要服
務的輪候時間管理」、「男女混合病房」、「考試休假及費用資
助安排」、「香港眼科醫院的收益分配安排」、「急症室輪候時
間計算方式」、「日間手術服務」、「電腦掃描╱磁力共振服
務時間」、「專科門診診所輪候時間管理」、「名譽委任制度」
及「人手策略規劃」等。由外聘核數師進行的審計方面，委
員會審核了外聘核數師的審計策略備忘錄，包括有關審計的
風險評估及審計工作計劃。委員會其後與財務委員會一同開
會，收閱及討論外聘核數師對醫管局財務報表的審核意見。
148 Hospital Authority Annual Report 2012-2013