By Nancy Hala, KnowledgeLeader contributing writer
UnitedHealth Group (UHG), ranked 21 in the 2007 FORTUNE 500, is the largest single health carrier in the United States, and a recognized leader in the health and well-being industry. In this profile, Christopher Paulison, the general auditor at UHG, describes internal audit’s role in helping the company make substantial improvements to a broad range of corporate controls and governance practices, including risk management. Paulison also notes that, during this process, it became important to bring a more traditional auditing approach to UHG, which aligned to the quarterly risk assessment and calls for increased substantive testing in key operational areas.