What should be included in an audit report?

In an audit report, it is essential to include a review of the findings from the audit as this serves as the core component of the report. This section provides a comprehensive analysis of the areas evaluated during the audit process, highlighting issues identified, compliance with relevant regulations and coding practices, and any deviations from expected standards. By offering detailed findings, the report enables stakeholders to understand the strengths and weaknesses of the organization’s coding and billing practices, which is critical for making informed decisions related to compliance, training needs, or operational improvements.

This focus on findings is what drives the audit’s purpose—providing specific insights that can guide improvements and ensure adherence to legal and regulatory standards. A well-structured audit report not only discusses findings but may also include recommendations based on those findings, enhancing the overall utility of the report for future planning and strategy development.

Components like the list of providers, a summary of financial performance, or patient demographics may be relevant in different contexts but do not form the central focus or mandate of an audit report, which is primarily to assess and present audit findings comprehensively.