Billing and Collections Review Audit Report: Hospitals and Clinics
Subscriber Content
This sample audit report focuses on accounts receivable (AR) controls and processes associated with hospitals and healthcare clinics.
Testing involved understanding and documenting the AR process; reviewing the adequacy of current policies and procedures; and evaluating the design adequacy and effectiveness of an organization’s internal controls related to the AR process. Topics discussed in this tool include: company background, executive summary, objective and scope, acknowledgements, an action matrix, best control practices, and process flows.