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Health, Medicine, Nursing
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W5: Internal Audit Plan Part 1: Research Summary Medicine Essay (Essay Sample)


Assessment Directions:
Imagine you are the new HIM Manager for a physician clinic. As you start to learn more about the clinic, you realize there is not an auditing plan in place as part of the coding compliance plan, nor is there a documentation audit tool. You discuss with the clinic physicians the importance of internal audits as preparation for external audits. The physicians ask you to generate a plan. You need to determine the recommended steps to complete an internal audit and create a documentation tool as part of your internal auditing plan.
This first part of the assignment only asks you to conduct research to identify two credible sources you can use to complete this internal audit plan. You will then provide the sources and a summary of each source to your instructor. This gives you an opportunity to get your instructor’s feedback on your chosen sources before you begin writing the internal audit plan.
Follow the steps below to complete this assignment:
1. Consider the two required parts of this internal audit plan:
Part 1: A list of all steps included to conduct an internal audit to prepare for an external audit, including descriptions of each step and rationale for the inclusion of each step
Part 2: A one-page documentation audit tool that can assist in the evaluation of the quality of the documentation during the internal audit process
What specific information do you need to find in your research?
2. Conduct research to find at least two credible sources on internal and external audits and coding documentation audit tools. These sources will serve as references for your internal audit plan. If you need help finding credible research sources, see Step #6 below.
Write a brief summary of your sources. Include the identifying information for your sources (either a link to the website, the title and publication information of a book or print article


W5: Internal Audit Plan Part 1: Research Summary
Student’s Name:
Student’s Number:
Steps Included in an Internal Audit Plan
Phase I: Planning and Designing an Audit
In this stage, the health information manager should adequately plan the audit by describing his initial responsibilities and establishing the overall audit strategy. The strategy includes the procedures of risk assessment and its remedies. The individual should also understand the whole medical industry and the hospital's businesses and create Materiality and Assess Accepted Audit Risk (AAR) and Inherent Risk (IR) (Hut-Mossel et al., 2017).
Phase II: Performing Tests of Control and Transactions
Test of Control is an activity where the auditor examines the functional efficacy of internal controls. These internal controls include health transactions, delegation of duties, and IT General Controls. On the other hand, an auditor conducts a substantive transaction test to evaluate the department's recording of such significant data as financial information.
Phase III: Performing Analytical Procedures and Balance Information

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