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稽核處為東華三院的獨立部門，透過稽核委員
會直接向董事局匯報。稽核處負責為本院各
部門、辦事處及服務單位(醫院除外)提供獨
立和客觀的審核，以及內部監控諮詢工作，從
而加強本機構管治，並確保善款、各類資助
及撥款、租金收入，以及其他收入等款項，得
以妥善及有效地運用。
稽核處根據經稽核委員會批核的年度稽核工作
規劃，進行定期的稽核工作。稽核工作旨在：
•
檢討各部門及服務單位的運作，並評估其
於財務、運作及遵守法規各方面的潛在
風險；
•
檢討內部監控措施是否足夠和有效地管理
風險；
•
評估各部門及服務單位有否遵守東華三院
既定的內部政策及程序，以及有關監管
機構的法規；及
•
辨識可行機會以提高各部門及服務單位
的運作效率及資源運用效益。
除進行稽核工作外，稽核處亦與廉政公署緊密
合作，為該署對本院進行的防貪審查研究提供
協調及跟進公署所作出的防貪建議，並鑒定本
院各項工作流程需作防貪審查的研究。
The Audit Branch is an independent branch which reports directly to the Board
of Directors through the Audit Committee. It provides independent, objective
appraisals and internal control consulting services to Divisions, Branches, Office and
service centres (except hospitals) to enhance TWGHs' corporate governance and
ensure that the use of funds from donations, grants, subventions, rental income
and other sources is properly and efficiently managed.
The Branch conducts regular audit reviews according to the annual audit plan
approved by the Audit Committee. The objectives of the audit review are:
•
to review the operations of each Division, Branch, Office and service centre
and assess the potential risks in terms of finance, operation and regulatory
compliance;
•
to review the adequacy and effectiveness of the internal control measures in
managing the risks;
•
to assess compliance with TWGHs’ internal policies and procedures, and
regulations of relevant governing bodies; and
•
to identify any opportunities to enhance the efficiency of operations and
effective use of resources among Divisions, Branches, Office and service centres.
In addition to conducting audit review, the Branch coordinates with the Independent
Commission Against Corruption (ICAC) to conduct assignment studies on TWGHs,
carries out follow-up on recommendations put forward by the ICAC and identifies
areas for further studies for various work processes of the Group.
Audit
稽核
2017/2018年度內完成的稽核項目
Audit Assignments Completed in 2017/2018
•
物業工程項目投標及管理稽核
Audit on Tendering and Project
Management of Property Projects
•
中學稽核
Audit on Secondary Schools
•
安老院舍稽核
Audit on Elderly Homes
•
新成立服務單位檢討
High-level Review of New Centres
•
幼兒園稽核
Audit on Nursery Schools
•
青少年及家庭綜合服務稽核
Audit on Integrated Services for
Youth and Family
•
社會企業稽核
Audit on Social Enterprises
•
安老院舍分配機構名額稽核
Audit on Allocation of Places under
Agency Quota for Elderly Homes
•
全面風險管理評估
Comprehensive Risk Management
Assessment
•
協調及跟進廉政公署對本院物業購置
與租賃和物業管理程序進行的防貪審
查研究
Coordination and Follow-up Work
on ICAC Assignment Studies on
Acquisition and Leasing of Properties,
and Property Management Procedures
附錄
Appendix
189