Contents: 1. Introduction. 2. History and development of hospitals. 3. Financial audit of hospitals. 4. Internal audit. 5. Cost audit. 6. Financial audit report. 7. Summary of findings and suggestions. Appendices. Bibliography.
"In the present book an effort has been made to explain the techniques and procedures to be followed in the financial audit of hospitals and nonprofit organisations. It explains the position of statutory audit, internal audit, cost audit and audit reports. The book examines in-depth the inherent matters related with the audit of an hospital. It tells how frauds can be minimised and managerial efficiency can be improved. The book explains efficiency and proprietary audit in relation to financial audit and cost audit." (jacket)