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Recent Publications

Auditing & Monitoring

Dissecting the Internal Audit Function in Health Care

By Richard Kusserow | March 2014 | Auditing & Monitoring
Published in Journal of Health Care Compliance

The traditional role of the internal auditor is to independently and objectively analyze, review, and evaluate existing procedures and activities as well as report and recommend changes to management on various operations of the organization. It can provide expertise and understanding to systems of internal controls that protect against the impact of noncompliance.  Unlike the external auditor, the internal auditor does not render financial opinions and its work is primarily focused on non-financial operational audits.

Editor's Note: This article was published in the March/April 2014 edition of the Journal of Health Care Compliance.
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