Use the OIG's evidence-gathering techniques for your next audit
Healthcare Auditing Weekly, February 10, 2004
The Office of Inspector General's (OIG) evidence-gathering rules and techniques could bring improved accuracy to your next audit. Think of these rules as reliable strategies that could prove to hospital leadership that your compliance audits are valid and efficient.
When you develop testing methods for an audit, use the following OIG test steps:
1. Determine the nature, timing, and extent of the tests
2. Design efficient tests
3. Perform them
4. Evaluate test results and procedures
Having reliable evidence is crucial to your auditing endeavors because it supports the audit findings and satisfies the audit objectives.
Editor's note: This is an excerpt from the book "Guide to Compliance Auditing: Applying OIG Techniques and Tools," published by HCPro Inc. This book provides compliance officers and internal auditors with the same principles and tried-and-true techniques that the Office of Inspector General uses to conduct audits of the Medicare and Medicaid programs. Click here for more information or to order.
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