Cash Collections, Security and Recording Review Audit Work Program (Healthcare)

This audit work program assesses the controls related to cash collections at multiple locations for a healthcare organization. The review procedures focus on cash security, recordkeeping, check acceptance and handling, customer receipts, cash reconciliation, money transfer, cash deposit, petty cash and change fund authorization and replenishment, and proper segregation of duties.

This sample document can be used as a general guide to understand the healthcare cash collections, security and recording process. Organizations should continuously update and monitor the processes included in this document to ensure that it reflects business operations.