Circulation. Cardiovascular quality and outcomes | 2019

Trust, But Verify.

 

Abstract


TO RE-AUDIT OR NOT TO RE-AUDIT The auditors arrive, do their work, write a report that includes critical recommendations that could be seen as an instruction: “...the auditee shall....” Should the audit strategy and planning call for a review (e.g., one year after issuing the final report) to see if they have been implemented and, if so, whether the implementation has been completed in a way that significantly reduces business risk? While this makes good sense, the challenge is that the audit universe has become so large that re-auditing issues are bound to conflict with the overall audit plan.

Volume 12 7
Pages \n e005942\n
DOI 10.1161/CIRCOUTCOMES.119.005942
Language English
Journal Circulation. Cardiovascular quality and outcomes

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