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Doody's Review ServiceReviewer: Paul H. Keckley, PhD (Vanderbilt University Medical Center)
Description: This workbook is intended as a basic overview of financial audit processes that render an organization compliant with the Office of the Inspector General. It is written at a level that is digestible for lay persons needing a cursory understanding of audit procedures.
Purpose: The oversight of financial transactions in healthcare is a complex process. The auditing of these transactions to achieve compliance with federal statutes requires ongoing professional education. This workbook provides a basic overview of audit functions. It is highly practical, with helpful characterizations of types of noncompliance.
Audience: The target reader is a manager responsible for supervision of the audit process in an organization. In my judgment, the reader would benefit from more in-depth discussion of key elements of compliance reinforcement not covered in the book i.e. case studies on non-compliance, et al.
Features: The outline for the book is well-done: it proceeds through a systematic list of topics that assist in the development, implementation and reporting of an audit per the requisites of law and per appropriate standards of professional risk management. The major shortcoming of the book is the lack of case studies that would illustrate violations, calculations, structural impediments to compliance —- these would serve to illuminate understanding of the audit process.
Assessment: This is a helpful overview of the audit process: general in scope and application, basic in required reader comprehension. A good tool for audit supervisors or managers interested in this important process.