Developing the comprehensive audit under PPS.
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.
D000043:Abstracting and Indexing / Q000592:standards; D000066:Accounting / Q000592:standards*; D005375:Financial Audit / Q000592:standards*; D005376:Financial Management / Q000592:standards*; D005377:Financial Management, Hospital / Q000592:standards*; D008500:Medical Records Department, Hospital; D006278:Medicare; D011445:Prospective Payment System; D014481:United States