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. 稽核科为东华三院独立部门，透过稽核委员会直 接向董事局汇报。稽核科负责为本院各科、办公 室、部及服务单位( 医院除外) 提供独立和客观 的审核，以及内部监控咨询工作，从而加强管治 及合规状况，并确保善款、各类资助及拨款、租 金收入，以及其它收入等款项，得以妥善及有效 地运用。 稽核科根据经稽核委员会批核的年度稽核工作规 划，进行定期的稽核工作。稽核工作旨在： 除进行稽核工作外，稽核科亦与廉政公署合作， 协调该署对本院进行的防贪审查研究，并且跟进 该署提出的防贪建议，同时审视本院各项工作流 程所需的防贪审查的研究。年内，稽核科跟进该 署对本院辖下殡仪馆运行进行的防贪审查研究之 建议。 · · · · 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 · · · · 检讨各科、办公室、部及服务单位的运行，并 评估其于财务、运行及遵守法规各方面的潜在 风险； 辨识可行机会以提高各科、办公室、部及服务 单位的运行效率及资源运用效益。 检讨内部监控措施是否足够和有效地管理运行 流程； 评估各科、办公室、部及服务单位有否遵守 东华三院既定的内部政策及程序，以及有关监 管机构的法规；及 2022/2023年度内完成的稽核项目Audit Assignments Completed in 2022/2023 · · · · · · · · 提供持续照顾的护理安老院及合约院舍稽核 Audit on Care and Attention Homes Providing Continuum of Care and Contract Homes for the Elderly 新成立服务单位检讨 High-level Review of New Service Units 廉政公署对本院辖下殡仪馆运行进行的防贪审查研究跟进检讨 Follow-up Review of ICAC's Assignment Study on Operation of Funeral Parlours under the Group 一所东华三院中学的运行检讨 Review on Operation of a TWGHs Secondary School 安老院舍分配机构名额稽核 Audit on Allocation of Places under Agency Quota for Elderly Homes 社会企业食物及餐饮服务稽核 Audit on Food and Catering Services of Social Enterprises 日间活动中心暨严重智障人士宿舍稽核 Audit on Day Activity Centres cum Hostels for Severely Mentally Handicapped Persons 机构信用卡的使用与行政检讨 Review on the Use and Administration of Corporate Credit Card
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