This document discusses cost-benefit analysis (CBA), which is an economic evaluation technique that quantifies in monetary terms the positives (benefits) and negatives (costs) of a project or intervention. CBA follows principles like using a common unit of measurement, valuing human life, avoiding double counting, and evaluating costs like healthcare services/supplies and benefits that are difficult to quantify. Audit techniques are also examined, like financial audits that independently examine vouchers and accounts to verify accuracy and identify unauthorized transactions. Budget auditing and nursing audits are specific types that are discussed.