The purpose of the Internal Audit Office (IAO) of The Chinese University of Hong Kong (the University) is to provide independent, objective assurance and consulting services designed to add value and improve the University’s operations. The mission of internal audit is to enhance and protect organisational value by providing risk-based and objective assurance, advice and insight. The IAO helps the University accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.