Look to OIG audits to steer your internal audit practices

Why This Topic Matters

Internal audits are a core compliance activity, and the article shows how external audit reports can help organizations build more targeted, practical audit processes. It is relevant for teams looking to improve audit structure, document risk-based sampling, and coordinate findings with billing and compliance workflows.

Article Sections

1. Denials management

   An introductory framing of the article’s compliance and audit-management focus. It sets up the broader discussion of audit planning and internal monitoring.

2. How to identify risk areas

   Discusses general approaches for finding audit risk areas using industry information, prior audit history, and public audit reports. It emphasizes the importance of risk-based planning in audit development.

3. How to select the audit sample

   Covers high-level considerations for building an internal audit sample, including scope, timing, and proportional coverage of risk areas. The section also addresses the role of statistical methods and counsel oversight.

4. Narrow down the records

   Describes the process of narrowing an audit universe to records within a chosen date range and risk area. It also references common software-based approaches used to organize sample selection.

5. Reporting results

   Summarizes how audit findings are shared and resolved within an organization. It includes general follow-up considerations for internal departments and compliance reporting.