What might the objectives of an audit include?

When conducting an audit, one of the primary objectives is to assess compliance with regulations, policies, and standards, as well as to identify potential risks within an organization. This involves a thorough examination of records and practices to ensure that they align with legal and ethical guidelines, such as coding standards, billing practices, and documentation requirements. By identifying areas of non-compliance or risk, the audit can help an organization improve its practices, enhance accuracy, and mitigate potential issues that may lead to penalties, financial loss, or legal action.

In contrast, objectives such as ensuring comfort for the auditor or providing a platform for complaints do not align with the fundamental purpose of an audit, which is more focused on accuracy, compliance, and accountability. Although simplifying billing processes may contribute to efficiency, it is not a direct objective of an audit; rather, it can be a potential outcome of improving practices based on audit findings. The core focus remains on compliance and risk assessment to support overall organizational integrity.