Corporate Compliance

Personal impairments to independence

Healthcare Auditing Weekly, December 7, 2004

Last week we talked about impairments to independence. This week we'll dive deeper and examine personal impairments, which apply to anyone participating in the conduct of the audit and may also apply to the audit organization. Here a few examples of personal impairments:

  • Pre-conceived ideas toward individuals, groups, organizations, or objectives of a particular program that could bias the audit

  • Professional, personal, official impairments that may limit the extent of the audit, disclosure, or weaken or prejudice audit findings in any way

  • Previous responsibility for decision-making or managing an entity that would affect current operations of the entity or program under audit Stay tuned next week when Healthcare Auditing Weekly reviews some external impairments to independence.

    To learn more about organizational and individual independence, 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 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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