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Guidance on internal audit for hospital
can anyone share the guidance on internal audit of hospital..
Replies (1)
| Hospital internal audit is a specialised area. Here are the key areas to cover: 1. Revenue Audit: - OPD/IPD billing accuracy — verify charges against tariff card - Pharmacy sales reconciliation with stock consumed - Lab/radiology revenue vs test reports generated - Insurance/TPA claims — billing accuracy, claim submission timelines, rejected claims follow-up - Cash collection controls — daily cash reconciliation, cashier accountability 2. Pharmacy and Drug Management: - Stock verification — physical vs system (narcotic/controlled substance register mandatory) - Expiry date checks — expired drug policy compliance - Supplier invoice vs GRN vs purchase order matching - High-value drug consumption vs patient records 3. Patient Care and Clinical Audit: - Patient admission/discharge records completeness - Consent forms for surgeries/procedures - Medical record completeness (case sheets, investigation reports) - Infection control compliance 4. Fixed Assets and Biomedical Equipment: - Asset register maintenance — equipment additions, disposals, transfers - AMC (Annual Maintenance Contract) compliance for critical equipment - Calibration certificates for diagnostic equipment 5. HR and Payroll: - Doctor/consultant fee calculations vs agreements - Visiting doctor fee vouchers — TDS compliance (Section 194J) - Attendance and overtime records 6. Purchases and Stores: - Purchase committee approval for high-value items - Vendor empanelment and rate contract compliance - Consumables and surgical items consumption vs patient count 7. Regulatory Compliance: - NABH accreditation standards adherence - PCPNDT Act compliance (for hospitals with ultrasound) - Biomedical waste management records - Drug licence and clinical establishment registration validity |
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