Corporate Compliance

Content of working papers

Healthcare Auditing Weekly, August 10, 2004

A well-developed set of working papers will allow compliance auditors and other officials to use audit working papers completed by other auditors to avoid duplicate efforts.  The following basic principles apply to the OIG's working papers: 

  • Understandable without the need for detailed supplementary oral explanation

  • Legible and neatly prepared

  • Restricted to matters that are materially important and relevant to the objectives of the assignment

    To learn more about preparing working papers, order 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 OIG uses to conduct audits of the Medicare and Medicaid programs. Click here for more information or to order your copy today.

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