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Tip: Establish clear audit objectives

Healthcare Auditing Weekly, May 6, 2008

Government auditing standards require that audits include objectives and that he objectives establish both the type of audit and which Yellow Book standards are to be followed. The OIG considers clear, specific audit objectives to be the key to efficient government auditing. Establishing specific objectives gives the audit team structure and discipline, helps ensure a timely and efficient audit, and helps achieve the desired results.

Objectives should be identified during the preliminary planning phase of the audit. One the objectives are developed, the OIG uses the objective attributes recap sheet (OARS) to stay focused on the objectives throughout the planning, organizing, and documenting of the audit process. The OARS is also important for developing the audit report during the actual fieldwork.

Make sure your audit report contains a description of the objectives and the scope and methodology for achieving them. That way, the reader can easily understand the purpose of the audit, judge the value of the audit work and the report, and comprehend limitations on the audit work.

The objectives should direct the audit work toward a specific goal. Objectives can be phrased as questions or in a “to determine” format. The “to determine” format is used much more frequently than an objective phrased as a question.

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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