1. Collating the list of drugs in and out of the warehouse: the auditor can find out the fields of purchase price and sales price through the list of drugs in the hospital background database, and calculate according to the relevant price increase range to determine whether there is a problem of selling above the price standard.
2. Mastering the price data of medical devices and sanitary consumables: The auditor should know the price data of medical devices and sanitary consumables, and can randomly check the original vouchers such as doctor's orders, surgical orders and material requisition in the operating room, outpatient department and obstetrics and gynecology department to check whether there is any charge for medical consumables other than the Catalogue of Special Medical Consumables for Additional Expenses.