Fine-tune your working papers
Healthcare Auditing Weekly, April 27, 2004
The working papers you create during an audit should help compliance auditors and other officials avoid duplicate efforts in future audits.
Follow the Office of Inspector General's (OIG) lead, and use these basic principles to make your working papers their best:
- Make them understandable without the need for detailed supplementary oral explanation
- Neatly prepare the report, and make sure it's legible
- Stick to content that is materially important to the objectives of the assignment
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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