Review the article “Sarbanes-Oxley: Impetus for Enterprise Risk Management” which suggests that making SOX compliance a part of a larger enterprise risk management program.

can help not-for-profits to streamline and coordinate their approach to all risks – be it financial, operational, or strategic. Briefly comment on how this action, if adopted, may impact the auditors internal control letter (management letter) that is given to the healthcare organization’s top management team.
ASSIGNMENT (PART ONE)DISCUSSION: (1 full page)1). Review the article “Sarbanes-Oxley: Impetus for Enterprise Risk Management” which suggests that making SOX compliance a part of a larger enterprise risk management program can help not-for-profits to streamline and coordinate their approach to all risks – be it financial, operational, or strategic. Briefly comment on how this action, if adopted, may impact the auditors internal control letter (management letter) that is given to the healthcare organization’s top management team. Include information you have learned from Chapter 9, The Role of the Outside Auditor.READINGS: Accounting Fundamentals for Health Care Management•Chapter 9: The Role of the Outside AuditorArticles and Websites•Sarbanes-Oxley: Impetus for Enterprise Risk Management, HFMA, August 2007, by Edward Giniat and Joseph Saporito•National Health Care Billing Audit Guidelines: http://www.aamas.org/news/natl-audits-guidelines.html•Internal Audits Can Safeguard Hospital Revenue, HFMA, September 2013, by Barbara Allen•Tap Your Internal Audit Department to Support Capital Management, HFMA, March 2011, by Steve WomackMost of the articles can be accessed through the HFMA’s website or through a search engine (e.g., Google – put the title and author’s name, along with HFMA, in your search terms).########################################################################ASSIGNMENT: (TWO) PART 2) (1 FULL PAGE)( use APA style)(ESSAY)1.Describe the process an outside auditor uses to analyze an organization’s transactions to ensure accuracy..2.Describe and discuss a reason for audit failure..3.Review the National Health Care Billing Audit Guidelines. Describe the Billing Audit Guidelines (qualifications of auditors, notification of audit, role of audit coordinators, etc. .4.How does an internal audit vary from an external audit? Why are internal audits so important?.READINGS: Accounting Fundamentals for Health Care Management•Chapter 9: The Role of the Outside AuditorArticles and Websites•Sarbanes-Oxley: Impetus for Enterprise Risk Management, HFMA, August 2007, by Edward Giniat and Joseph Saporito•National Health Care Billing Audit Guidelines: http://www.aamas.org/news/natl-audits-guidelines.html•Internal Audits Can Safeguard Hospital Revenue, HFMA, September 2013, by Barbara Allen•Tap Your Internal Audit Department to Support Capital Management, HFMA, March 2011, by Steve WomackMost of the articles can be accessed through the HFMA’s website or through a search engine (e.g., Google – put the title and author’s name, along with HFMA, in your search terms)

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