Newsletter No. 52

CUHK NEWSLETTER staff members , d o hav e thei r scope s an d objective s an d it shoul d no t b e difficul t t o mak e assessment s o n a n objective basis. • Le t u s tak e th e exampl e o f th e Payrol l Sectio n further . Generally speaking , clien t feedbac k reache s th e Bursar y only whe n ther e i s miscalculatio n o f salaries , o r whe n salaries ar e no t pai d ou t whe n due . I n thi s way , al l feedback i s likel y t o b e negative ! Furthermore , clien t response i s prett y muc h a variabl e tha t i s subjec t t o the influenc e o f man y factors . Likewise , indicator s o f performance suc h a s spee d an d accurac y ar e als o contingent upo n a variet y o f conditions . A departmen t which provide s inadequat e service s leading t o negativ e clien t respons e could wel l b e sufferin g fro m manpower shortage, rathe r tha n incompetence and attitud e problem s of it s staff . Woul d i t no t b e fair , then, t o identif y eac h department' s priority area s o f servic e an d establish the manpowe r require d fo r such service, befor e th e evaluatio n take s place? Objectiv e criteri a ar e essential to th e vali d evaluatio n o f a department's performance , an d t o the determinatio n o f whethe r th e department i s over- or under-staffed. Such objectiv e criteri a d o no t see m to exis t i n Th e Chines e University : will this be a major hurdle in the work of your office? • A s I have just said , the Internal Audit Office will first seek to kno w whethe r policie s an d procedure s ar e alread y i n existence i n th e departmen t unde r review , an d th e firs t evaluation therefor e wil l no t b e a n occasio n t o asses s performance an d standar d o f service . B y th e tim e th e second evaluatio n take s plac e w e wil l hav e acquire d a better understandin g o f th e function s o f th e department , and i t i s the n tha t w e shal l offe r ou r opinion s a s t o th e setting of standards . Schedule of Evaluation "... departments such as the Bursary, the Personnel Office , the Buildings Office, and the Computer Services Centre are likely to be among the first to be evaluated." • Ar e th e administrativ e department s evaluate d onl y according t o schedul e an d in due course? Can department s seek the service of your office on their own initiative ? • O f cours e the y may . However , th e Interna l Audi t Offic e has onl y a smal l staff , an d th e annua l schedul e o f evaluation ha s t o be devise d accordin g t o prioritie s se t by the University . A n a d ho c reques t fo r service , therefore , cannot b e entertaine d unles s ther e i s a n urgen t need , an d where th e implicatio n i s University-wide . Otherwis e th e request will go onto our priority list. • Ho w i s th e schedul e o f evaluatio n draw n u p ever y year ? Which departments will be the first to be evaluated? • A t th e beginnin g o f eac h year , th e vice-chancello r will , after takin g int o consideratio n (a ) needs , (b ) resource s utilized b y variou s departments , (c ) th e impac t o f individual department s on the operation of th e Universit y a s a whole , and (d ) topic s suggeste d b y th e AAPC, dra w u p a lis t o f departments for evaluatio n i n tha t particular year. Th e Interna l Audi t Office intend s t o evaluat e al l th e administrative department s onc e every thre e t o fou r years . A s th e office ha s jus t bee n se t u p th e schedule fo r the current year has not yet bee n finalized , bu t department s such a s th e Bursary, th e Personne l Office, th e Building s Office , an d the Compute r Service s Centr e ar e likely t o b e amon g th e firs t t o b e evaluated. • Member s o f th e AAP C ar e mostl y head s o f department s themselves. Wil l th e independenc e o f interna l audi t b e affected if thei r view s regardin g wha t t o audi t an d wh o t o be audited are taken into account? • Th e view s o f AAP C member s ar e fo r the referenc e o f th e vice-chancellor, wh o alon e i s responsibl e fo r th e fina l decision. Interaction with Other Departments " . . t heInternal Audit Office is just one of the University's service units. ... It certainly has not been created to supervise the departments, or to pick at them." • Ho w shoul d th e department s t o b e evaluate d cooperat e with th e Interna l Audi t Office ? Wha t ar e th e audi t procedures? • Interna l audi t wil l b e conducte d wit h th e leas t disruptio n possible t o th e operatio n o f th e departmen t concerned . NO.52MARC H 1994 8