Dissecting the Internal Audit Function in Health Care

Richard P. Kusserow | March 2014

The traditional role of the internal auditor is to independently and objectively analyze, review, and evaluate existing procedures and activities as well as report and recommend changes to management on various operations of the organization. It can provide expertise and understanding to systems of internal controls that protect against the impact of noncompliance.  Unlike the external auditor, the internal auditor does not render financial opinions and its work is primarily focused on non-financial operational audits.

Reprinted from Journal of Health Care Compliance, Volume 16, Number 2, March-April 2014, pages 47–50 with permission from CCH and Aspen Publishers, Wolters Kluwer businesses.

About the Author

Richard P. Kusserow established Strategic Management Services, LLC, after retiring from being the DHHS Inspector General, and has assisted over 3,000 health care organizations and entities in developing, implementing and assessing compliance programs.