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Results for “Financial Audit”

Search indexed PubMed citations on genomics, clinical trials, systematic reviews and public health. Explore titles, authors and supplied subject terms, then open the PubMed record.

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PubMed1978

Financial information that's yours for the asking.

To preserve the financial integrity of their institutions, trustees need free access to financial information and a clear understanding of its implications. Among the items that should be considered periodically are financial data, charge structure, measurements of output, conflicts of interest, third-party reimbursement, capital projects, litigation, cost containment, new programs, compensation practices, regulatory compliance, the hospital's decision-making process, physician activity, vendor and charity care policies, and results of the annual audit.

Financial Management↗
PubMed1993

The new healthcare audit guide. Its impact on hospitals and hospital reporting.

Extensive changes in the healthcare environment prompted the AICPA to issue a revised guide to auditing and accounting for healthcare entities. This guide's revisions brought significant changes to how healthcare organizations report financial items regarding revenue, expenses, bad debt, and charity care. This article studies how providers have implemented the required reporting changes and attempts to gauge the effects of this implementation on provider business-office procedures, internal financial reporting, and costs.

Accounting↗
PubMed2003

GASB proposes new standards for financial reporting of postemployment benefits by state and local governments.

GASB has proposed new standards that will affect the way in which governments report postemployment health care benefits in audited external financial statements, resulting in more complete and transparent reporting by employers and plans and more relevant and useful information for the users of governmental financial reports. This article provides an overview of current financial reporting standards and practice, the financial reporting objectives of the project, the proposed measurement approach, noteworthy specific proposals, and the projected timetable for completion of the project and implementation of the new standards.

Documentation↗
PubMedDate not supplied

Third party pharmacy audits: can they be improved?

OBJECTIVE: To discuss issues surrounding the current auditing practices associated with third party insurance prescription claim programs. DATA SOURCES: Audit examples obtained during the last 10 years associated with third party audit methodology. SUMMARY: Many unattended issues are associated with third party pharmacy audits. Some issues for discussion are presented in an attempt to produce some possible solutions for the audit inequities. CONCLUSION: National professional organizations, insurance companies, and payers need to convene and formulate fair auditing guidelines.

Financial Audit↗
PubMed1982

Audit odds.

Explore the source record for details and available documents.

Accounting↗