I am auditing the receipts of the patients of a hospital. What are some special points I should con…
I am auditing the receipts of the patients of a hospital. What are some special points I should consider?
You can consider the following points
(i) Examine the internal check system as regards the receipts of bills from the patients.
(ii) Vouch the register of patients with copy of bills issued to them.
(iii) Verify bills for a selected period with the patient’s attendance record to see that the bills have been correctly repaired.
(iv) See that bills have been issued to all the patients according to the rules of the hospital.
(v) Check cash collections as entered in the cash book with the receipts, counterfoils and other evidence.
(vi) Compare the total income with the amount budgeted for the same and report to the management for significant variations which have been taken place.
