HKFYG Lee Shau Kee College
Creative Secondary School
HKFYG Lee Shau Kee College
Internal Audit of The Hong Kong
Federation of Youth Groups (HKFYG)
Clare Wong, Head of Internal Audit of
HKFYG, a GRSC member
HKFYG Lee Shau Kee College
How Internal Auditor works
together with GRSC members?
HKFYG Lee Shau Kee College
Review by GRSC
Scope of review
Review to Self-evaluation Checklist prepared by the school
Review to school-based policies and procedures
Review to management letter & related responses, external audit report [N/A to
periods under review]
Work Cycle
Start of 3-year cycle Work Plan agreed
among GRSC
Report to SMC
Each year
• Middle of the school year
Progress meeting
Progress report submitted to SMC
• Before end of the school year
Meeting Annual report
submitted to SMC
Roles of different parties
• Arrange for the logistics involved in the checking & review
• Prepare a report to summarize the issues for discussion by GRSC
Internal Audit
• Review to different areas to be covered during the year
• Focus on issues as reflected by Internal Audit
GRSC
Review to school-based policies & procedures
• Existence, design & details of policies & procedures for the school
• Compliance to the policies &
procedures as stated
Reference material for the review
• EDB circulars Compulsory
items
• HKFYG’s (SSB) requirements
• EDB website / GRSC corner
• Other best practices or articles on similar topic e.g. ICAC, articles on management &
finance, Director of Audit’s report Other
references
The review
A joint effort between school staff & Internal Audit
• An opportunity for the school to tidy up documents accumulated during the years
• An opportunity for the school to better understand the controls/ reason behind the requirements
Compulsory requirements vs. requirements with alternatives
For requirements with alternatives:
• Rooms for improvements?
• Sufficient controls for workaround solutions when the ideal solution could not be arranged?
