Corporate Compliance

Tip: Tests of Evidence

Healthcare Auditing Weekly, October 23, 2007

Evidence should be sufficient, competent, and relevant.

  • Evidence is sufficient if there is enough of it to support the auditor's findings
  • Evidence used to support a finding is relevant if it has a logical, sensible relationship to that finding
  • Evidence is competent to the extent that it is consistent with fact (that is, if it is valid and sound)

Data gathered by auditors and compliance officers should include their observations and measurements. Among the methods for gathering this type of data are structured interviews, questionnaires, computations, and direct observations. Correctly applying these methods can ensure that these data constitute sufficient, competent, and relevant evidence.

    Strategies for Health Care Compliance
  • Strategies for Health Care Compliance

    News and real-life examples to increase the effectiveness of your compliance program. Strategies for Health Care Compliance...

  • Compliance Monitor

    This HTML e-mail newsletter delivers news on Medicare and Medicaid fraud and abuse, as well as recent documents and targets...

  • Medicare Weekly Update

    Each issue of Medicare Weekly Update includes the latest CMS proposed and final rules, CMS manual revisions, and...

  • Medicare Update for Physician Services

    Medicare Update for Physician Services is a free, monthly e-zine that delivers news and information to help physician...

Most Popular

Related Articles