Tailoring of the Audit Program

50.2 – Tailoring of the Audit Program (Rev. 107, Issued: 09-22-06; Effective: 10-01-06; Implementation: 10-02-06) An audit program provides the audit procedures that auditors must follow to achieve the audit objectives. Prepare a specific audit program for each in-house or field audit that you perform. This audit program should reflect the issues/areas contained in the scoping document (e.g., the Summary of UDR Exceptions described in §20.2.F of this chapter). (Use the CMS hospital, home health agency and skilled nursing facility audit programs in effect at the time you prepare the audit program as a guide. These programs are not contained in this manual as CMS releases them separately.) Your audit program must: • Identify your audit objectives; • Identify the issues, transactions or cost report entries to be audited, reviewed or verified; • Identify the audit steps to be performed; • Describe the tests to be applied.