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PubMed · 10301008

Developing the comprehensive audit under PPS.

Z Rezaee
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Abstract

In the area of auditing, the change in payment systems from a cost-based retrospective reimbursement system to PPS has forced the independent auditor and the hospital financial manager to focus on tight administrative and accounting controls. Overall, the key for the auditor under PPS seems to be development of a strategic, comprehensive audit plan. It can provide both control and structure while not producing restrictions.

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Abstracting and IndexingAccountingFinancial AuditFinancial ManagementFinancial Management, HospitalMedical Records Department, HospitalMedicareProspective Payment SystemUnited StatesJournal Article

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Z Rezaee. 1986. Developing the comprehensive audit under PPS.. https://pubmed.ncbi.nlm.nih.gov/10301008/

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