Clinical audit is one of the main tools to establish whether the best evidence is being used in practice, as it identifies any gaps between what is done and what should be done, and rectifies any deficiencies in the actual processes of care. Clinical audit has been increasingly required for the accreditation process in every modern healthcare system. Aim of the study: Record auditing to assess nursing functions in general Intensive Care Unit at main Assiut University Hospital. Subject and method: A descriptive research design was utilized in the present study. The study sample constituted of 50 patients' records (medical and nursing records). Study tool: Auditing of Nursing Functions questionnaire consisted of two parts: 1st part included two questions related to socio-demographic data of patient includes: (name of patient, hospital number); 2nd part of the questionnaire adopted from (Phaneuf's nursing audit, 1955) which includes fifty items of nursing care functions. Results: Illustrated that none of the study subject had an excellent auditing of nursing and medical care, nearly two thirds of the data audited were good, more than one quarter were incomplete in auditing of nursing and medical care; and eight percent had a poor auditing of nursing and medical care. Recommendations: In- service training program for nurses needed to improve the quality of service. Replicate of these study at different units in health care settings to ensure effectiveness of the tool and serving as basis for planning new programs; identification of areas of strength and weakness in various settings.