Newsletter No. 52

CUHK NEWSLETTER Principal Responsibilities "... we shall look into whether the department has been operating in compliance with established policies and procedures, ...review the administrative procedure ... and identify room for improvement." • Pleas e describ e th e objective s an d task s o f th e Interna l Audit Office . Doe s i t resembl e th e Government' s Audi t Department? • Ou r objectiv e i s t o hel p department s an d unit s operat e more effectively . Th e Government' s Audi t Department , I believe, focuse s it s attentio n o n th e accounts , whil e ou r mandate i s broade r an d mor e comprehensive . Apar t from examining th e accounts , w e als o evaluat e whethe r resources hav e bee n properl y utilize d b y eac h department under examination . O n firs t evaluation , w e shal l look int o whethe r th e departmen t ha s bee n operatin g i n compliance wit h establishe d policie s an d procedures . Where clea r policie s an d procedure s hav e no t been formulate d b y th e departmen t concerned, w e shal l mak e recommendations. We shal l als o review th e administrativ e procedur e o f th e departmen t in question , measur e th e department' s efficienc y an d effectiveness i n reachin g it s objectives , an d identif y room for improvement . A t th e en d o f eac h audi t exercise , we shal l prepar e a writte n repor t indicatin g ho w th e department ma y functio n t o achiev e it s goal s mor e effectively. I n addition , an y departmen t whic h intend s to se t u p ne w operatin g procedure s o r develo p ne w projects may seek advice from the Internal Audit Office. • Wha t criteria will be applied in evaluating the soundness of a department' s operatin g system , it s utilizatio n o f resources, its performanc e an d output , th e relevanc e o f it s academic an d researc h goals , an d whethe r suc h goal s ar e effectively met? • I t i s admittedl y difficul t t o evaluat e academi c researc h work. I t i s als o a fac t tha t th e manpowe r availabl e i n th e Internal Audi t Offic e i s ver y limite d a t th e moment . Fo r these reason s w e shal l b e lookin g a t administrativ e departments fo r th e tim e being . Ou r wor k wil l b e carrie d out wit h tw o direction s i n mind : (a ) t o revie w th e department an d th e dutie s o f eac h membe r o f staf f therei n employed, an d th e accurac y an d efficienc y wit h whic h they discharg e suc h duties ; (b ) t o compar e finding s wit h those i n comparabl e situation s a t othe r institutions o f higher education. Are There Objective Criteria for Evaluation? "Although clearly-defined indicators such as mission statements and job specifications may be lacking, the departments, as well as individual staff members, do have their scopes and objectives and it should not be difficult to make assessments on an objective basis." • Th e Universit y i s s o structure d tha t inter-relationshi p among department s an d unit s i s complicate d t o sa y th e least an d intriguin g sometimes . Th e scop e an d authorit y of eac h departmen t an d staf f grad e ar e ofte n manoeueuvered with grea t flexibility . Will thes e presen t problem s to your office? • Complicate d a s i t n o doub t is , th e Universit y administration consists mostl y o f servic e units , an d eac h therefore ha s it s ow n 'clients' . Fo r example , th e Payrol l Section o f th e Bursar y ha s al l th e salarie d employee s o f the Universit y a s it s clients , an d clien t satisfactio n ca n b e gauged b y seekin g thei r opinio n i n regar d o f payrol l compilation an d disbursement . Althoug h clearly-define d indicators suc h a s missio n statement s an d jo b specifications may be lacking, the departments, as well as individual NO.52 MARCH 1994 7