稽核AUDIT 01% 稽核 AUDIT 187 The Audit Division is an independent division which reports directly to the Board of Directors through the Audit Committee. It provides independent, objective appraisals and internal control consulting services to Divisions, Office, Section and service units (except hospitals) to enhance TWGHs’ governance as well as compliance with set rules and regulations, and ensure that the use of funds from donations, grants, subventions, rental income and other sources is properly and efficiently managed. The Division conducts regular audit reviews according to the annual audit plan approved by the Audit Committee. The objectives of the audit review are: In addition to conducting audit reviews, the Division also coordinates with the Independent Commission Against Corruption (ICAC) to conduct anti-corruption assignment studies on TWGHs, follows up on anti-corruption recommendations made by the ICAC, and examines areas for further anti-corruption studies in various work processes of the Group. During the year, the Division followed up on the assignment study on recommendations made by the ICAC for the Group’s funeral parlours. 稽核科為東華三院獨立部門，透過稽核委員會直 接向董事局匯報。稽核科負責為本院各科、辦公 室、部及服務單位( 醫院除外) 提供獨立和客觀 的審核，以及內部監控諮詢工作，從而加強管治 及合規狀況，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。 稽核科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： 除進行稽核工作外，稽核科亦與廉政公署合作， 協調該署對本院進行的防貪審查研究，並且跟進 該署提出的防貪建議，同時審視本院各項工作流 程所需的防貪審查的研究。年內，稽核科跟進該 署對本院轄下殯儀館運作進行的防貪審查研究之 建議。 • • • • to review the operations of each Division, Office, Section and service unit and assess the potential risks in terms of finance, operation and regulatory compliance; to identify any opportunities to enhance the efficiency of operations and effective use of resources among Divisions, Office, Section and service units. to review the adequacy and effectiveness of the internal control measures in managing the operational processes; to assess compliance of TWGHs’ internal policies and procedures, and regulations of relevant governing bodies among Divisions, Office, Section and service units; and • • • • 檢討各科、辦公室、部及服務單位的運作，並 評估其於財務、運作及遵守法規各方面的潛在 風險； 辨識可行機會以提高各科、辦公室、部及服務 單位的運作效率及資源運用效益。 檢討內部監控措施是否足夠和有效地管理運作 流程； 評估各科、辦公室、部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 2022/2023年度內完成的稽核項目Audit Assignments Completed in 2022/2023 • • • • • • • • 提供持續照顧的護理安老院及合約院舍稽核 Audit on Care and Attention Homes Providing Continuum of Care and Contract Homes for the Elderly 新成立服務單位檢討 High-level Review of New Service Units 廉政公署對本院轄下殯儀館運作進行的防貪審查研究跟進檢討 Follow-up Review of ICAC's Assignment Study on Operation of Funeral Parlours under the Group 一所東華三院中學的運作檢討 Review on Operation of a TWGHs Secondary School 安老院舍分配機構名額稽核 Audit on Allocation of Places under Agency Quota for Elderly Homes 社會企業食物及餐飲服務稽核 Audit on Food and Catering Services of Social Enterprises 日間活動中心暨嚴重智障人士宿舍稽核 Audit on Day Activity Centres cum Hostels for Severely Mentally Handicapped Persons 機構信用卡的使用與行政檢討 Review on the Use and Administration of Corporate Credit Card
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