文档介绍：本科毕业论文(设计)
外文翻译
外文题目 Independent anizations Must Meet GAO Yellow Book Standards
外文出处 Journal of Health pliance,2010(2):27-32
外文作者 Herrmann Thomas E
原文:
Independent anizations Must Meet GAO “Yellow Book” Standards
BACKGROUND
On July 30, 2001, the OIG, in conjunction with the Health pliance Association (HCCA), cosponsored a Government Industry Roundtable to discuss “issues surrounding the implementation and maintenance of pliance programs.” Specifically addressed in the discussion was the OIG’s requirement, in the context of health care fraud and abuse settlements, that an IRO be retained by a health care entity to perform annual billing, systems, and/or pliance reviews. Participants recognized that:
The OIG requires IROs because the OIG does not have the resources to conduct the level of review necessary to determine if a provider is meeting the requirements of the CIA as well as other Federal health care program requirements. Additionally, a review by an independent entity provides the OIG with assurances that a provider’pliance program and billing systems are objectively reviewed.
Roundtable participants referenced a number of advantages associated with using an IRO. “IROs provide a broad industry perspective and expertise, are independent, help identify system weaknesses, make helpful mendations, and their reviews serve as a useful benchmark for future reviews conducted by the provider.”
OIG REQUIREMENTS FOR IRO INDEPENDENCE
The obligations for an audit/anization, such as an IRO, to meet “independence” standards are referenced in GAGAS as set forth by the GAO in its “Yellow Book.” These standards are applicable to financial audits, typically performed by certified public accountants (CPAs), attestation engagements, and performance audits, which may be undertaken by professionals such as consultants and lawyers. The great majority of CIAs does not mandate financial audits but are rather focused on performance audits, ., those involving claims, sys