Audits of hospitals are to be done considering these points in mind.

(i) Verify the register of patients

(ii) Collection of cash

(iii) Income from investment, rent, etc.

(iv) Legacies and Donations

(v) Reconciliation of subscriptions

(vi) Authorization and sanctions

(vii) Grant

(viii) Tax Deducted at Source

(ix) Budgets

(x) Internal Check

(xi) Depreciation

(xii) Registers

(xiii) Inventories

(xiv) Management Representation and Certificate