When detailing post-payment risks, what should the auditor identify?

In the context of auditing, particularly when addressing post-payment risks, it is essential for the auditor to focus on identifying specific concerns related to potential risks that could arise after a payment has been made. This involves analyzing the data and documentation associated with claims to determine if there are any patterns or discrepancies that could indicate fraudulent activity, billing errors, or compliance issues.

By pinpointing these concerns, the auditor can highlight areas that may require corrective actions or further investigation, thereby helping the organization mitigate financial loss and comply with regulatory standards. Identifying potential post-payment risks is crucial for ensuring that future claims are processed correctly and for safeguarding the overall financial health of the organization.

Other options, such as highlighting positive aspects of the audit, discussing future goals of the auditee, or analyzing general industry trends, do not directly address the critical need to assess and mitigate risks associated with already processed claims. These activities may be valuable in their own right but do not focus on the immediate goal of determining and addressing post-payment risks.