Role & responsibilities

1. Financial Audit
- Verify hospital income, expenses, receipts, payments, and accounting records.
- Check cash collections and daily cash closing.
- Audit OPD, IPD, emergency, pharmacy, laboratory, and diagnostic billing.
- Identify billing errors, revenue leakage, and unauthorized discounts.

- Patient Billing Audit

- Verify patient bills against services actually provided.
- Check whether all procedures, investigations, medicines, and consumables are properly billed.
- Review cancellations, refunds, discounts, credit bills, and write-offs.
- Check insurance/TPA claims and identify discrepancies.

- Pharmacy & Inventory Audit

- Verify medicine and medical consumable stock.
- Check purchase records, stock registers, issues, returns, and expiry items.
- Conduct physical stock verification.
- Identify shortages, excess stock, expired items, and wastage.

- Cash & Bank Audit

- Verify cash collections from different departments.
- Check deposits against collection records.
- Reconcile cash and bank transactions.
- Review petty cash and supporting documents.

- Purchase & Vendor Audit

- Check purchase orders, quotations, invoices, GRNs, and approvals.
- Verify vendor payments and outstanding balances.
- Ensure purchases follow hospital policies and approval procedures.




- Identify duplicate or unusual payments.

- Departmental Audits
Regularly audit departments such as:

- OPD
- IPD
- Emergency
- Pharmacy
- Laboratory
- Radiology
- OT
- ICU
- Housekeeping
- Stores
- Billing
- Finance

- Compliance & SOP Audit

- Check whether employees follow hospital policies and SOPs.
- Verify required approvals and authorization levels.
- Check compliance with applicable healthcare, financial, statutory, and accreditation requirements.
- Report non-compliance to management.

- Fraud & Risk Detection

- Identify suspicious transactions and control weaknesses.
- Investigate unusual billing, refunds, discounts, stock shortages, or financial transactions.
- Recommend controls to prevent fraud and revenue leakage.

- Internal Control Review

- Evaluate whether proper controls exist for cash, billing, inventory, purchasing, and payments.
- Identify gaps and recommend corrective actions.
- Follow up on previous audit observations.

- Audit Reporting

- Prepare daily/weekly/monthly audit reports as required.
- Document audit findings with supporting evidence.
- Highlight financial loss, operational risks, and compliance issues.
- Submit recommendations to management and follow up until closure.

📌 Walk-in || Internal Auditor (Tirupati)
🏢 Aster DM Quality Care
📍 Tirupati