Annual Report 2017–18

大學校董會報告 Report of the Council  13 大學重視內部控制,其校董會、管理層及各 員工,在達致運作、滙報及合規等目標上,提 供內部控制的合理保證。多年來,大學建立 了一個穩建的內部監管制度,並得到全體員 工鼎力實踐,體現健全內控之成效。 就監管而言,審核委員會每年均向大學校董 會滙報大學的內部控制措施是否完備及有 效。在這方面,內部審核發揮保證功能,確 保大學內的內控程序得以適當維護。 就作業而言,內部審核處依據其「風險為 本」的初訂內部審核計劃,按特定主題或選 取個別單位,進行恆常的內部審核。於2017 至18年度,內部審核處檢視了大學若干重要 運作,包括挽留員工的管理、病人資料保密、 誠信及保護、物業維修計劃、學生住宿及數 間研究所的管治問題等等。 The University values the internal control as the process, effected by the University’s Council, management, and other personnel, to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance. The University has therefore a robust system of internal control which has been in place for many years and practised by all staff to demonstrate its internal control effectiveness. At oversight level, the Audit Committee annually reports to the Council in respect of the adequacy and effectiveness of the internal control across the University. Internal audit serves as the assurance function to ensure that the control processes are properly maintained in the University. At the operating level, the Internal Audit Office conducts regular internal audit activities on selected topics/units in accordance with its preliminary risk-based internal audit plan. In 2017–18, the Office has reviewed a number of the University’s major operations, including management of staff retention, patients’ data confidentiality, integrity and protection, premises maintenance planning, students’ accommodation, and governance of a few selected research institutes. 內部監管及成效 Internal Control and its Effectiveness