Tip: Identify and select data sources
Healthcare Auditing Weekly, April 1, 2008
Planning an audit is much like creating a road map. Your first step should be to establish an objective. Your next step is to identify and select data sources.
An internal audit establishes precise means to collect and analyze data. To do so, identify data sources that will be used to test a hypothesis or answer a question. You may use multiple sources and some sources may be better than others.
An internal auditor often applies his or her experience to determine whether a data source is useful. The auditor may also run a test to determine whether the source provides valid and useful data.
During this planning phase, the original objective of the audit may need to be clarified, restated or changed to more accurately reflect the compliance objective.
This tip is adapted from The Healthcare Auditor's Handbook. For more information about the book or to order your copy, visit HCMarketplace.
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