Role & responsibilities
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