Divine Healthcare Services Incorporated Bureau of Internal Control Audit has released a report titled “Issues and Concerns With the Bureau’s Work,” which is available for review at the Bureau’s Public Inspection Services Web site. The Bureau of Internal Control Audit also released a Statement of Facts regarding the investigation and conclusion of the audit. In this article, I will provide some information about the investigation, the purpose of the investigation, and the results of the investigation.
According to the Bureau of Internal Control Audit, Divine Healthcare Services Incbyn was subjected to an independent audit on January 10, 2020. The investigation focused on three areas of concern that had been raised previously by management during an internal audit conducted in late 2020. During the internal audit, management had raised concerns about whether Divine Healthcare Services Incbyn was properly recording patient insurance claims. Management had also raised concerns regarding the company’s ability to accurately complete its financial statements and provide accurate data to shareholders.
In addition to the aforementioned concerns, the Bureau of Internal Audit Investigation also investigated the following areas: accounting control and reconciliation issues; compliance with the accounting principles and codes required by Medicare Part A and B; insurance claim processing; the company’s process for auditing and reporting customer service and satisfaction claims; the company’s procedures and methods used to generate insurance claims; the internal controls used to ensure that the company’s information technology systems are secure; and the company’s processes for quality assurance testing of the company’s health care delivery system. Following this investigation, the Internal Control Audit Team conducted an unannounced audit of the company’s financial records and health care administration software system.
According to the Bureau of Internal Control Audit, it conducted an unannounced audit of the financial records, internal controls, and internal accounting reporting systems of the company. During this audit, the Bureau of Internal Control Audit made certain that the results of the audit were provided in a timely manner and that no outside influence or review influenced the process.
The Bureau of Internal Audit Investigation found that the company has in place an effective internal audit and management control system. However, certain weaknesses in the company’s processes for auditing and reporting of patient satisfaction claims have been identified, as well as weaknesses in the company’s financial records, financial reporting systems, and internal controls.
According to the Bureau of Internal Control Audit, one of the weaknesses identified during the investigation was the fact that Divine Healthcare Services Incbyn did not retain copies of its financial records and other documents, and reports that are essential to the proper review of its financial statements. Some other weaknesses identified in the investigation include the lack of financial controls at the Office of Financial Reporting. (OE), the office responsible for the preparation of Divine Healthcare Services’ financial records, and its accounting records. In addition, the OE does not have control over certain aspects of the health care administration software system and does not control certain aspects of the medical care delivery system that are necessary for the correct analysis of health care claims.
In addition to the weaknesses identified during the investigation, the investigators also identified certain weaknesses identified during the review, which included Divine Healthcare Services Incbyn’s failure to comply with certain laws and regulations. Specifically, during the review of the Company’s electronic medical records (emr) system, investigators discovered that the EMR system contained several weaknesses, including a lack of adequate protection from malicious software programs, a lack of protection against unauthorized access, and a lack of protections against human error. It also found that the Company had not implemented policies and procedures that would ensure the EMR system was compliant with HIPAA standards.
In conclusion, the report concluded that the investigation concluded that Divine Healthcare Services Incbyn’s systems for auditing and reporting of patient satisfaction claims and records did not meet the requirements of the Health Insurance Portability and Accountability Act (HIPAA). Additionally, the investigation also determined that the company did not have adequate controls in place that would ensure the accuracy of the financial records it is required to prepare and maintain.