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)
Hospital Authority’s policies and process 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 2013-14
In 2013-14, the Audit and Risk Committee held six regular meetings with every
meeting considering a planned agenda to cover the Committee’s Terms of
Reference. As it was one of the Committee’s functions to oversee risk activities
and processes, a report on the key enterprise-wide risks facing the HA in 2014
and the related mitigation strategies was considered at one of its meetings.
To exercise an active oversight of the internal audit function, the Committee
approved the Annual Internal Audit Plan for 2013-14 and directly received
quarterly progress reports from the Chief Internal Auditor on completed
audit results and follow-up actions. Among all the internal audit reports
reviewed during the year, some of the key operational audits included
“Laboratory Turnaround Times”, “Outsourcing of Radiological Imaging Services”,
“HA Mechanism for the Safe Introduction of New Procedures/Technology
(HAMSINP)”, “Leave Management Follow-up”, “Rest Day/Statutory Holidays/
Public Holidays Compliance”, “Legal Compliance–Security & Guarding Services
Ordinance”, “Queuing Time Management in Specialist Outpatient Clinics”,
“Overseas Travel”, “Influenza Pandemic Preparedness”, “Special Honorarium
Scheme”, “Provision of Information for Ethnic Minorities”, and “Follow-up Audit
on Single Use Devices”.
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 the external
auditor’s opinion on HA’s financial statements in a joint meeting with the
Finance Committee. The Committee also reviewed the results of an evaluation
of the external auditor’s performance.
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）。
2013-14
ϋ
ܓ
ʈЪ฿
ر
在
2013-14
年度，審計及風險管理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。由於委員會其中一項職
能是監察風險事宜及管控程序，在年內一次會議上，委員會
審閱了醫管局
2014
年面對的主要風險及相關風險緩減策略
的報告。
為積極監察醫管局的內部審計功能，委員會批核了
2013-14
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。年內經審閱的內部審計
報告中，一些主要運作審計包括「化驗周轉時間」、「外判放
射造影服務」、「醫管局新程序╱技術安全引入機制」、「假期
管理跟進」、「符合休息日╱法定假日╱公眾假日規定」、「符
合法規
-
保安及護衞服務條例」、「專科門診診所輪候時間管
理」、「外遊」、「流感大流行應對準備」、「特別津貼計劃」、
「為少數族裔提供資訊」及「一次性醫療用品跟進審計」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。委員會亦審閱了有關外
聘核數師的表現評核報告。
151
ᔼ৫၍ଣ҅ϋజ
2013-2014
