• Prescription Audit
• Financial Audit
• Quality Audit
• Mortality Audit
• Third Party Audit
• Internal Audit
• Clinical Audit
Different types of auditing are done in the hospitals to check the veracity of the records and to check the adherence of the organisation to the rules laid.
Prescription audit consists of study of the prescriptions that are prescribed by the doctors to study the patterns of drugs prescribed and weather they follow the guidelines that are put forth by the organisation. Prescription audits are useful in generating data on morbidity, which forms the basis for preparing the list of essential medicines. Mechanisms necessary for improving prescription practices are suggested.
Financial audit of a hospital include audit of financial statements and related information of the hospital. The process of auditing of a hospital according to the Indian institute of charted accountants includes:
1. Vouch the patients Register with bill copies issued to them. For a selected period verify the patients’ attendance record and check the correctness. Check weather bills have are issued to all patients from whom amount was taken.
2. Compare Cash Book with the receipts, counterfoils and other evidence.
3. See with reference to property and Investment Register if income that is to be received through rent on properties, dividends, and interest on securities settled on the hospital, has been collected.
4. Check if legacies and donations received for a specific purpose have been applied in the manner agreed upon.
5. Track collections of donations from the Cash Book to Registers.
6. Verify that the capital expenditure was incurred only with the permissions of Trustee...
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..., training records, observation of process etc.
Third party audit:
Third party audit is an external audit. These audits are performed by independent organisations such as registrars and regulators. They are used for certification and verification of hospitals. The third party audits are required by law and sometimes are done voluntarily. They are mainly concerned with Performance Improvement Plan, Organizational Charts, Records including training records, Observation of the processes within the scope of the audit.
Clinical audit is defined as “quality improvement process that seeks to improve patient care and outcomes through systematic review of care against explicit criteria and implementation of charges”. It checks that what should be done are being done and recommends or provides a frame work to enable improvements to be made with in the hospital.
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