The Audit Division performs independent and objective reviews of various service operations and activities in TWGHs (except hospitals), and reports directly to the Board of Directors through the Audit Committee. The objectives of the reviews are to assess the adequacy and effectiveness of internal controls covering operations, finance, asset safeguarding and compliance, in order to enhance the overall governance and compliance with set rules and regulations of TWGHs, as well as the efficiency and effectiveness of the Group’s operations.