What is the auditor's role in the context of self-disclosure of improper payments?

The auditor's role in the context of self-disclosure of improper payments primarily involves assisting with the identification of the sample frame. This task is crucial because it enables the auditor to determine which transactions should be reviewed to effectively assess the potential for improper payments. By aiding in the identification of the sample frame, the auditor ensures that a representative subset of data is selected for review, making the audit process more efficient and targeted.

This part of the auditor's responsibilities is vital because it lays the groundwork for a thorough examination of the claims that may be subjected to self-disclosure. A well-defined sample frame allows for a comprehensive analysis, facilitating the identification of patterns of improper payments and assisting the healthcare organization in understanding the scope of the issue.

While the other options present valuable aspects of the audit process, they do not directly align with the specific role of the auditor in the context of self-disclosure. For instance, performing audits independently is an important aspect of maintaining objectivity, reviewing past disclosures contributes to learning from previous mistakes, and establishing corrective measures is critical for compliance and improvement. However, focusing on the identification of the sample frame is essential for conducting an effective and targeted audit related to improper payments.