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审核员:使用您的工具和过程加速您交付的工作?

莎拉一. Cole, CPA; Louise J. Garrett, CIA, CFE; and Michael B. 《Witek,中情局
| 9/7/2021
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医疗保健 internal auditors today are being called on to do more with fewer resources amid increasing risks. 才能在这样的环境中茁壮成长, auditors should consider moving from manual and potentially time-consuming methodologies, 比如风险评估面谈和样本测试, 更先进的战术, such as using data and continuous monitoring to identify risks during risk assessment, 审计计划实地考察, 和后续的.

Following are four steps internal auditors can take to find the right tools to fit their organization’s unique needs and to help their team evolve with the industry and their organization.

第一步:评估组织当前的审计程序

Internal auditors spend time evaluating other departments’ policies and procedures, 但他们多久看一次自己的? 审核员应评价其当前的审核过程, 工作流程管理, 以及他们使用的任何工具. 他们应该考虑内部审计职能的所有领域, 进行风险评估, 计划审计工作, and completing and reviewing 审计 to issuing audit reports and following up on action plans. 如果部门使用任何工具, 例如审计软件或分析软件包, auditors should consider whether the team is taking advantage of their fullest capabilities. Does the audit team truly have the knowledge and expertise to get the most out of its analytics tools, 还是说这只是冰山一角?

在了解了他们目前的处境之后, auditors should ask themselves where they want their department to be in a year, 两年, 和五年. 他们应考虑以下问题:

  • What value does internal audit bring to the organization, and how can that value be increased?
  • 内部审计组是值得信赖的业务伙伴和顾问吗?
  • Does the audit team feel comfortable that it’s assessing risk adequately within the organization, 或者团队仅仅依赖面试和过去的结果, 哪些可以限制审计范围?

第二步:考虑一下缺失了什么

在评估组织当前的内部审计职能之后, auditors should consider what is missing that is preventing the audit team from getting to its ideal state. They should conduct research to assess where the team might have deficiencies and to 更好的 understand the capabilities of current tools.

When auditors assess what their audit function is missing, questions might include:

  • 审核组是否有提供其工作结构的东西, 例如工作流管理工具?
  • 如果是这样,团队希望从工作流管理工具中得到什么?
  • Does the audit team have the right tools and information to help senior management and the audit committee feel comfortable that auditors are addressing critical risks?

在此步骤中, it’s important to acknowledge that some team members might have blind spots; it can be easy for individuals to feel as though the way they do something is the best way. 采取“还有什么”的心态 德甲联赛竞猜应该或者德甲联赛竞猜能做什么?可以帮助审计团队克服任何现有的变更阻力. 除了, organizations could consider seeking out a third-party consultant to conduct a quality assessment of its internal audit function and any audit tools it is using.

步骤3:调查可用的工具

一旦内部审计员发现他们工作流程和工具中的缺陷, they can begin researching 技术 that can help 关闭 gaps and provide what they need to begin improving their department’s functionality and bring more value to the organization.

开始, the auditors should develop criteria that fit the organization and then use these criteria as a guide when searching for tools. 制作一个表示“需要”和“想要”的列表是很有帮助的.” Some questions to consider when vetting a potential internal audit tool include:

  • 该工具包含什么样的信息? (例如,它是医疗保健特有的吗?)
  • Does the tool offer automated reporting functionalities and automated follow-up? (例如, can it generate automated follow-up e邮件s and customizable, on-demand reporting?)
  • Does the tool provide a knowledge management function that can specify risks and outline audit steps?
  • If so, how recent is the information included in the knowledge management function? (例如, is it built off the up-to-date research of subject-matter specialists and the experience of a community of internal audit peers?)
  • 该工具是否为员工提供培训信息和文件?
  • Can the tool provide data that helps the organization benchmark itself against others in the field?
  • 分析是否内置在工具中, 或者该工具可以链接到组织当前正在运行的分析? (例如, can the tool monitor claims data for potential reimbursement issues?)
  • 该工具是否允许对组织风险进行持续监控?
  • 工具能识别模式吗, 趋势, 以及数据中的异常值,并可能检测到欺诈活动?
  • 该工具可以用于风险评估吗, 审计, 合规项目, 特殊项目, 和调查?
  • 这个工具能帮助内部审计员充分利用吗 他们独特的判断和专业知识配合数据和分析?
  • Can employees who work remotely access and use the tool to its full capabilities?

After identifying available options and which tools might best help the organization achieve its internal audit objectives, auditors should arrange to participate in product demonstrations of those tools to help narrow down their selection. These demos provide the opportunity for auditors to see how a tool functions and ask specific questions about how the tool can benefit their organization.

第四步:获得管理层的支持

让领导层接受任何新工具或新流程是至关重要的. Internal auditors can gain management’s approval by demonstrating how a tool can increase risk coverage, 提高效率, 减少被审核方所需的时间, and help internal audit become a 更好的 business partner and deliver increased value. 审计ors need to demonstrate a return on the spend the organization incurs to mitigate risk. They might consider inviting members of the leadership team to attend product demos to see firsthand how new 技术 can positively affect their organization.
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机会就在眼前

Today’s challenging and frequently changing healthcare industry requires an internal audit function that is faster, 更好的, and smarter – one that can serve organizations in the most efficient way possible and 更好的 prepare them for current and future challenges. This presents a great opportunity for internal auditors to think about the kind of future they desire for their department and the tools, 技术, 以及实现这一目标所需的资源. Embracing leading-edge technology and analytics can help auditors proactively address risks and make them 更好的, 组织内更有价值的业务伙伴.

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