This work program reviews billing, collections and account follow-up processes for a healthcare organization. Specific areas of review include patient and insurance billing, processing of adjustments and refunds, and timely follow-up of account balances on aging reports.

Project work steps include: review billing, collections and account follow-up processes; send auditee a pre-audit letter; review any known best practices; review any prior audit work for this area; inquire about any prior recommendations that could be pertinent to this review; obtain and review policy and procedures for this area; obtain organization chart pertinent to this review; and conduct a planning meeting to discuss scope, approach and timing with the auditee.