Assessing risk standard in computer processing
Healthcare Auditing Weekly, September 14, 2004
An understanding of the nature of an organization's internal controls should include consideration of the methods used to process transactions, such as computer processing. In planning an audit and gaining understanding of an organization's computer processing, auditors should consider the following:
To learn more about these standards, 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 DHHS 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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