The regulation S.O.A.T. enforced in Ecuador in July, 2008, applies to all people who suffer a casualty in a traffic accident and need urgent attention. This paper evaluates its proper fulfillment in Hospital Billing Unit "José Carrasco Arteaga" (IESS) Cuenca. Based on the existing principles of the General State Contraloria and Generally Accepted Auditing Standards (GAAS), audit processes and methods consistent with the needs of the institution evidencing findings and critical areas and their respective conclusions and recommendations are determined and applied. This they believe will be helpful for better development within the unit.
