Corporate Compliance

Indexing working papers

Healthcare Auditing Weekly, November 16, 2004

The Office of Inspector General (OIG) uses an alphanumeric system of working-paper indexing. The indexing system is the same for each audit. For example, letters A through E are used for the following purposes:

  • A. Reporting: Includes final draft versions of the report, independent reviewers' notes and the auditor's responses, correspondence related to the report, and a computer disk containing the final report and other documents deemed appropriate by the auditor.

  • B. Review and checklists: Checklists, review sheets, and certification statements are filed under this index.

  • C. Administrative: Such documents as the time log and assignment schedules are maintained here.

  • D. Audit work: Contains working papers pertaining to the audit that do not fit under any other indexing letter.

  • E. Audit programs and guidelines: Audit guides, surveys, and audit programs are indexed here.

    To learn more about indexing 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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