How should an auditor check the receipts from patients in an hospital?
How should an auditor check the receipts from patients in an hospital?
Jeeba Aug. 11, 2018
While performing the audit of a hospital, an auditor should consider the following points.
- Check the system for the receipts of bills from the patients.
- Vouch the register of patients with copy of bills issued to them.
- Verify bills with the patient’s attendance record to see that the bills have been correctly prepared.
- Check that bills have been issued to the patients as per the rules of the hospital.
- Check cash collections as entered in the cash book with the receipts, counterfoils and other evidence.
- Compare the total income with the amount budgeted for the same and report to the management for significant variations which have been taken place.
