Corporate Compliance

External impairments to independence

Healthcare Auditing Weekly, December 14, 2004

Last week we covered personal impairments to independence. This week we'll focus on external impairments, which are outside elements that may interfere with the integrity of the audit. Here are a few conditions that may adversely affect the audit:

  • Interference or sway that improperly, recklessly, or imprudently limits or modifies the extent, reach, or scope of an audit

  • Funds or other resource limitations provided to the audit or compliance organization that would adversely affect its ability to carry out its responsibilities

  • Authority to overrule or to influence the auditor's or compliance professional's judgment in preparing working papers or audit reports

    Stay tuned next week when Healthcare Auditing Weekly reviews some organizational 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.

    Stay tuned next week when Healthcare Auditing Weekly reviews some organizational 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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