Tip: Determine criteria for an audit
Healthcare Auditing Weekly, February 5, 2008
Criteria are the standards used to measure the activity or performance of the person or program being audited. The audit plan should specify criteria that are reasonable, attainable, and relevant to the matter being audited. The sources of information that can help auditors determine relevant criteria include:
- Prior audits
- Federal program officials
- State program officials
- Permanent audit records
- Officials of the audited entity
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