The authors deal with some special features associated with checking of top class health institutions. The basic feature is the professional pretentiousness of the provided care, the large volume of documents and the high cost of the provided care. All this places high demands on control activities of health insurance companies. Based on their experience, they recommend procedures to be used during auditing in these institutions and mention the most frequent mistakes encountered during auditing activities.

        Key words: top class health institutions – information system – working database – archive database – control by comparing accounts with documentation