UTMB HANDBOOK OF OPERATING PROCEDURES

Section 2 General Administrative Policies and Services Subject 2.27 Office of Internal Audits Policy 2.27.6 Outside Auditor Policy

09/15/95 - Originated 08/07/01 - Rev w/ changes - Rev w/o changes Audit Services - Author

Outside Auditor Policy

Audience

The information in this document is for use by all UTMB employees.

Policy

All outside auditors and external reviewers must provide written notification to Audit Services prior to conducting non-routine audits of UTMB operations. When UTMB employees become aware that an external audit or review is to be conducted in their area, they should immediately notify Audit Services. If the external reviewers provide written notification to a UTMB department, a copy should be forwarded to Audit Services.

Definitions

Non-routine audits are usually conducted by the Office of the State Auditor, The University of Texas System, Medicare and Medicaid, accrediting organizations, and other federal and state agencies. Routine audits or reviews are interactions occurring frequently, such as third party patient record audits. Audits considered routine are not covered by this policy.

Guidelines

• Written notification shall state the purpose and scope of the intended audit, and shall proceed the release of any information or records to the auditors. • In instances where outside auditors are allowed by law to appear unannounced, an after-the-fact notification to Audit Services will be appropriate. • In addition to the audit notification requirement, Audit Services must be notified in advance of all exit conferences requested by auditors engaged in non-routine audits. • A copy of any final report or opinion must be forwarded to Audit Services.