Tập đoàn Y khoa Hoàn Mỹ ★ 2.6

PRIMARY RESPONSIBILITIES:
Internal Audit
• Develop an annual audit plan for region using an appropriate risk-based methodology, including any risks or control concerns identified by Group BOD/Group Management/Group Internal Audit, and submit that plan to Group Internal Audit for review and get approval;
• In-depth understanding of business processes and identification of key process risks and related internal controls;
• Monitor and evaluate key processes as appropriately identified in the risk assessment during assignment planning. Identify internal controls issues for key risk processes in a timely manner to proactively avert losses;
• Implement the annual audit plan, as approved, including, and as appropriate, any special tasks or projects requested by management;
• Develop audit procedures to assure proper fieldwork performed as per the audit plan. Ensure key controls are tested and all imperative risks are addressed to determine that transactions comply with existing laws, contracts, policies and acceptable accounting principles. Prepare audit work papers to assure clarity and well-organized documentation;
• Discuss audit findings and recommendations with Group Internal Audit, Group Management and Hospitals; identify and communicate control issues noted, offering practical solutions relevant to business and related risks;
• Prepare and submit timely, quality audit reports; engage in meetings with Group Internal Audit, Group Management and departmental heads and advise on improvements;
• Constantly monitor if the audit recommendations have been implemented by the Hospital management by way of follow- up audits and report on any gaps observed; report periodically to Group Internal Audit any corrective actions not effectively implemented;
• Carry out spot checks on keys areas such as cash count, physical stock etc.Maintain a professional audit with sufficient knowledge, skills, and experience to meet requirements of Internal Audit Charter;
• Conducting ad-hoc audits based at hospitals/ clinics with high risk ratings;
• Undertake any other tasks as assigned by Group Internal Audit from time to time;
• Prepare and submit timely quarterly and annual reports to Group Internal Audit in summarizing audit results;
• Report to Group Internal Audit any significant issues.
Internal Controls
• Identify and document the key controls within each key processes of major non-clinical functions / workstream on risk-control matrix to ensure the risk / negative exposures can be properly controlled;
• Evaluate on a periodic basis the effectiveness of the key controls via testing from internal audit or other alternative methods;
• Provide observation and recommendation to various control owners both Head office and Regional level for improving the control, and follow up within reasonable timeframe;
• Co-ordinate with functional teams for necessary training courses for the purpose of improving control adherence.

Fraud Investigation
• Implement measures to detect and prevent fraud, misconduct, or unethical practices within the regional hospitals;
• Promote a culture of integrity, ethics, and compliance throughout the region.