CPMA Exam - Chapter 5: Corrective action Plans, Questions and answers, 100% Accurate. Approved. Except in the case of routine or annual compliance audits conducted on behalf of providers that do ... not have formal compliance programs or staff, - ✔✔-it is not usually the auditor's responsibility to develop a corrective action plan. In the case of audits associated with voluntary repayments or disclosures under the SDP (Self Disclosure Protocol) for potentially fraudulent conduct, - ✔✔-it usually falls to the entity's legal counsel to make corrective action recommendations or to develop a corrective action plan. Regardless of the circumstances, an auditor may be tasked with making - ✔✔-corrective action recommendations as a critical part of the effort in developing a formal corrective action plan. To this end, it is important for an auditor to understand the basic components found in most corrective action plans Corrective Action Plans have the following components - ✔✔-Review Education Development/Modification of Policies Follow-up audits Overpayment Disclosure Corrective Action Plan: Review - ✔✔-Review of the audit results with the auditee and legal counsel is necessary to ensure everyone understands the basis for the conclusions expressed in the audit report This review is often performed prior to the issuance of a formal and final report. Corrective Action Plan: Review is often effective to - ✔✔-identify any ambiguous or confusing portions of the report. An auditor must be a skilled writer to effectively convey the reasons behind any error. If the auditee cannot make sense of the report or understand [Show More]
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