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T.Y.B.Com Audit Process Guidelines at Rayat Shikshan Sanstha’s S.M. Joshi College

Learn about the phases of auditing, from preparation to report issuance, emphasizing resource considerations and computerized audit processes. Get insights on national audit practices and computerized audit benefits.

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T.Y.B.Com Audit Process Guidelines at Rayat Shikshan Sanstha’s S.M. Joshi College

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  1. Rayat Shikshan Sanstha’sS. M. Joshi College Hadapsar Pune-28Prof. Bhosale G.B.T.Y.B.Com.Sub-: Auditing & Taxation Commerce Department T.Y.B.Com

  2. The Audit Process • Phase 1: Audit Preparation • Phase 2: Conduct audit and analyse results • Phase 3: Findings and Recommendations • The Audit report • Computerised audit T.Y.B.Com

  3. Audit Process Always consider the resources required to conduct all phases of an audit • Time • Coding skills • Analysis • Administrative support • Availability of charts • Preparation of report T.Y.B.Com

  4. Audit Process Phase 1- Audit Preparation • Decide on subject of Audit • Identify Population • Identify Sample Size • Contact Hospitals • Chart availability • Office requirements • Arrange to meet with coding staff/supervisor T.Y.B.Com

  5. Audit Process Audit Process T.Y.B.Com

  6. The Audit Report • Consider a standard format/house style for reports • Will the same format be used for in-house reports? • How will data be presented • Consider confidentiality- use of a reference number instead of medical record number • Use appendices for listing detailed information – e.g. details of all cases in the sample T.Y.B.Com

  7. The Audit Report Suggested Format • Introduction • Methodology • Audit Findings e.g. • Diagnoses • Administrative • DRG • Conclusions • Recommendations • Appendices T.Y.B.Com

  8. The Audit Report • Issue the report • Keep a record of all audit documents and work to allow for queries by the hospital • Enclose a covering letter arranging for follow up discussions • Arrange any follow up promised by the report e.g. training T.Y.B.Com

  9. National Audit • Maintain a library of audits • Similar issues can arise in different hospitals • Where inappropriate coding is identified – how will cases be rectified. • Number of national audits • Type of national audits • Maintain audit skills – hospital and national T.Y.B.Com

  10. Computerised Audit • Speeds up processes such as • Identifying Population • Creation of sample • Data entry and re-grouping • Collection of reasons for code differences • Error categories • Analysis of results • Helps to maintain records of audits and outcomes to build a body of knowledge T.Y.B.Com

  11. Computerised Audit • Consider • Compatibility with hospital systems • User friendly • Creation of varied reports • Ease of updating software if changes made to coding system • Ownership of software • Access to software T.Y.B.Com

  12. Exercise • Suggest five topics for audit and: • A sampling method for each of the topics • Identify any resource issues that may impact on each of the audits • List 5 factors that may affect data quality And make suggestions as to how these factors can be addressed T.Y.B.Com

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