The purpose of this work program is to provide the general steps used to perform an audit of baseline controls for a company in the healthcare industry. It outlines a structured framework for auditors to review and assess various operational aspects, including planning, fieldwork, and report issuance. The document provides detailed steps for understanding different audit areas such as billing and collections, cash controls, accounts payable, general accounting, payroll, and claims processing.

It also specifies procedures for reviewing written policies, examining aging reports, and evaluating the effectiveness of internal controls. Moreover, it guides the auditors on how to interact with the auditee, from conducting entrance meetings to issuing draft reports. This audit program is instrumental for healthcare organizations aiming to ensure compliance, enhance operational efficiency, and identify potential areas of risk or improvement.

Project work steps include:

• Obtain a sufficient understanding of the audit area
• Determine if this area has been audited previously
• Use previous work products for training and development of the current plan
• Consider the need for the involvement of experts in planning, developing and reporting