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Results for “Financial Audit”

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Audit. Operations in an academic setting.

A-U-D-I-T...the very word instills fear in the hearts of many. We recently received a letter from the director of the University of Rochester's Internal Audit Department, notifying us that they had scheduled a routine operational audit of our department. What is an "operational audit"? What is meant by "routine"? Who are these internal auditors and what do they want from us? This article illustrates two actual experiences: an operational audit and the process used to develop and implement standards and practices consistent with an auditor's recommendations. Additionally, it provides information on what an auditor looks for during an audit, and lastly, provides tips on how to prepare for a "painless" audit.

Academic Medical Centers↗
PubMed1984

Using a corporate structure 'check-up' to spot potential problems.

Hundreds of hospitals across the country have now completed a corporate restructuring. As a result, many hospital boards and administrators are now dealing with a multiple-entity corporate structure for the first time. Moreover, the legal, accounting, management, and other specialists who helped to plan and form the new structure probably will not be involved in its day-to-day operation and maintenance. This combination of factors creates a risk that the various entities will not be run as required in order to maintain their separate corporate status. This article explains why it is important to preserve the separate corporate status of these entities, it identifies common problems in this area, and it shows how an audit of the corporate restructuring can help prevent those problems.

Financial Audit↗
PubMed1996

How will AICPA proposed guides affect providers?

Two newly proposed American Institute of Certified Public Accountants audit guides--one for healthcare organizations and one for not-for-profit organizations--will require changes in accounting and financial reporting. The proposed guides cover topics such as flexibility in format and terms, functional and natural classification of expenses, differentiating revenue from gains, and rules relating to long-lived assets.

Accounting↗