Baseline Controls Audit Work Program: Healthcare

The purpose of this work program is to provide the general steps used to perform an audit of baseline controls for a company in the healthcare industry. This document provides audit procedures for the review of billing and collections, cash controls, accounts payable/general accounting, payroll, and claims processing/compliance. Project work steps include: audit team planning meeting, obtain sufficient understanding of the audit area, inform the auditee, send the summary letter, perform upfront planning to understand operations and potential exposures, conduct an entrance meeting, restate the scope and expected timing of the audit, and establish a schedule for status meetings/communication protocol.