Frequently Asked Questions

IAO is part of the University's Governance framework. It is established to provide an independent appraisal and advisory function to examine and evaluate the activities of the University to determine whether applicable policies and procedures are followed, relevant statutory requirements and established standards are met, resources are acquired and used efficiently and economically.

Internal controls are the systematic measures established by the management of each operating unit to:

• Safeguard the University assets and resources
• Ensure the reliability and integrity of information produced and provided by the management
• Ensure compliance
• Promote operation efficiency and effectiveness
• Accomplish its goals and objectives

IAO covers all activities and operations of the University and employs a risk based approach in determining the priority and frequency of areas for internal audit. The internal audit plan for the University is approved by the Audit Committee.

External financial audit is a statutory requirement. For details, please refer to section 26 of the Hong Kong Baptist University Ordinance. Internal audit is part of the University's Governance framework. For details, please refer to the Internal Audit Charter.

IAO has dual reporting lines. IAO reports functionally to the Audit Committee and administratively to the President and Vice-Chancellor.

Since IAO has the right of access to all relevant documents and information of the University and its affiliates as are necessary for the proper conduct of audits and reviews, IAO undertakes to handle these documents and information in a prudent and professional manner.

Yes. Wherever resources permit, IAO is pleased to provide advice on the University's policies and procedures.