This audit was conducted as per an audit request by citizens for protecting public interest. It aimed at investigating whether the emergency medical services are being delivered properly by scrutinizing how they are operated and managed in the phases of transporting emergency patients and treating them, and how subsidies for emergency medical services are being spent.

To this end, BAI audited:
- the Ministry of Health and Welfare
- the National Fire Agency
- the National Medical Center
- the National Health Insurance Review & Assessment Service
- Jeonbuk National University Hospital
- Jeonnam National University Hospital.

In order to how things are being processed at the field, BAI auditors:
- conducted field inspections onto the medical personnel together with emergency medical institutions;
- conducted polls among medical personnel as well as paramedics; and
- requested external consultations to medical experts of relevant fields regarding the matters being audited.

A preliminary investigation was conducted to collect necessary data from October 18, 2017 to October 31. Then, for 20 days from November 9, 2017 to December 6, a total of nine BAI auditors were invested to conduct this audit.