Tip: Develop a sampling plan
Healthcare Auditing Weekly, April 8, 2008
Planning an audit is much like creating a road map. You should first establish an objective, then identify and select data sources.
Once you have identified the data sources, you need to decide how to collect the data. Because an auditor can't study every occurrence of a action, you need to create a sampling plan.
The plan should include:
- How many pieces of data will be collected
- Who the data will be collected from
- What parameters will be used
If you have a large, diverse number of people you should consider a formal sampling plan. The data collection must be statistically valid and reliable.
Once you collect the data, you will have to analyze the likely validity and reliability of the results based on that data. If the results might not be as valid and reliable as you would like, you may need to take a larger sample or redesign the audit to ensure reliable results.
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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