The objective of this audit program is to perform a high-level review of charity care program practices to validate compliance with hospital policies. Steps include performing a detailed analysis of a sample of charity care accounts to evaluate adherence with the hospital's charity care program policy and performing a high-level review of bad debt accounts to determine if documentation exists to support that each account was considered for charity care eligibility.

Final procedures in the audit work program are to perform quality assurance and quality control activities, prepare the final deliverable and follow-up, other administrative procedures and contingency.