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Tip: Supporting an audit finding

Healthcare Auditing Weekly, May 20, 2008

A significant amount of your audit work will consist of obtaining, examining, and evaluating evidential matter. The OIG defines evidence as the data and information auditors obtain during an audit or review that document findings and support opinions and conclusions. This evidence tends to affirm or disprove any matter in question or to influence opinion.

Evidence should be sufficient, competent, and relevant.

• Evidence is sufficient if there is enough of it to support the auditor’s finding.
• Evidence used to support a finding is relevant if it has a logical, sensible relationship to that finding.
• Evidence is competent to the extent that it is consistent with fact (that is, if it is valid and sound)

Data gathered by auditors and compliance officers should include their observations and measurements. Among the methods for gathering this type of data are structured interviews, questionnaires, computations, and direct observations. Correctly applying these methods can ensure that these data constitute sufficient, competent, and relevant evidence.

The working papers should contain the details of the evidence and disclose how it was obtained.

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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