Auditing and Monitoring
Broward Health has developed, and shall continue to develop and refine, procedures for effective compliance auditing and monitoring for fraud, waste and abuse. Auditing and monitoring may be both routine or as requested. Auditing will be calibrated based on the enterprise-wide risk assessment, previous audit and monitoring activities, and compliance investigations.
Broward Health conducts compliance audits to detect deficiencies and irregularities. Due to the complex nature of the various provisions that generate compliance issues, the areas to be audited will likely change over time in response to revisions on statutes, regulations, program bulletin and other relevant resources.
The Corporate Compliance and Ethics Program auditing and monitoring process does not in any way relieve other persons in the organization of their compliance responsibility.
The Corporate Compliance Department, Internal Audit and leaders across the organization will be responsible for conducting an enterprise-wide risk assessment on a bi-annual basis.
The process includes the following steps:
- Corporate Services is responsible for assisting the Executive Compliance Group's ("ECG") Auditing & Monitoring Subcommittee in identifying risks to develop the risk assessment;
- Corporate Services is responsible for assisting the ECG’s Auditing & Monitoring Subcommittee in assessing the risks;
- The management teams across the regions are responsible for prioritizing risks;
- The management teams across the regions are responsible for developing responses to those risks;
- The management teams across the regions are responsible for implementing control activities;
- Corporate Services and the management teams across the regions are responsible for reporting results of assessment and corresponding responses, and
- The ECG’s Auditing & Monitoring Subcommittee and the management teams across the regions are responsible for monitoring the effectiveness of the control activities.