Corporate Compliance

Types of tests

Healthcare Auditing Weekly, November 23, 2004

There are three major categories of tests within healthcare auditing. These test categories involve gathering evidence in various scenarios encountered when performing an audit or review. The types of test categories include the following:

  • Control tests-performed to obtain evidence about the achievement of control objectives

  • Compliance tests-performed to obtain specific evidence about compliance with significant provisions of laws and regulations

  • Substantive tests-performed to obtain evidence that provides reasonable assurance that financial statements (such as Medicare cost reports) are free of material misstatement

    To learn more about control, compliance, and substantive tests, 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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