The Audit Division performs independent appraisal and reviews on the adequacy and effectiveness of accounting, financial and operational systems and procedures of Tung Wah with regard to the efficient use, custodianship and management of operating funds. The Division conducts regular audits on the accounts and operations of all Divisions and service centres (except hospitals) to ensure their adherence to the Board’s policies and TWGHs’ regulations. Management audits are also conducted to ensure the effective use of resources of the Group.