Documentation Standards

60.9 – Documentation Standards (Rev. 107, Issued: 09-22-06; Effective: 10-01-06; Implementation: 10-02-06) Documentation that the evidence obtained, procedures applied, and tests performed provide sufficient, competent, and relevant evidence to support the auditor’s opinions, judgments, conclusions, or recommendations is essential. After obtaining and testing the various types of evidence (e.g., invoices, bills, contracts, statistics such as the FTE number of interns and residents) considered necessary in the circumstances, retain at least a representative sample of such evidence. If only a sample of the evidence for each area of in-house or field audit is retained, refer to evidence not retained and its relationship to the basis for the opinions, judgments, conclusions, or examinations. Where audit adjustments were made, auditors should include in the working papers, copies of provider documents that were reviewed. For those documents not copied, auditors may meet GAS requirements by listing voucher numbers or check numbers. As an example, if voucher numbers or check numbers are used as a means of identification, sufficient documentation should consist of also listing the respective dates paid, amounts paid, and descriptions of the items for which the vouchers or checks were issued. Where audit adjustments were not made, auditors must include in the working papers copies of a representative sample of documents examined. Where materiality is a factor, define "materiality" within the scope and objective of your review/audit. These documentation standards apply to both the desk review, in-house and field audits.