New White Paper! Issued October 2020
By Priya Kiswani, CPA, Director of Internal Audit | Jackson Health System
The 340B Drug Discount Program offers safety net hospitals and qualified hospitals/entities
, with a cost saving mechanism to stretch scarce resources, by requiring drug manufacturers participating in the program to sell outpatient drugs at discounted prices. Based on an article released on July 2017, by the United States Government Accountability Office, covered entities can realize substantial savings of an estimated 20 to 50 percent of drug cost. As such, it is imperative that covered entities who participate in the program comply with the guidelines set by the Health Resources and Services Administration (“HRSA”).
This paper will provide a guide as to possible inherent risks that could occur with the deployment of the program as well as suggested audit steps that should be considered when reviewing compliance with the program.
AHIA white papers provide healthcare internal audit practitioners with non-mandatory professional guidance on important topics. They are intended to supplement and support the mandatory requirements of formal professional standards. By providing healthcare specific information and education, white papers can help practitioners evaluate risks, develop priorities and design audit approaches.
White Paper Subcommittee:
Alan Henton, White Paper Chair
Laura L. Sak-Castellano
Deborah Pazourek, AHIA Board Liaison
If interested in authoring a white paper, contact Chair at [email protected]
CALL FOR WHITE PAPERS
The Association of Healthcare Internal Auditors (AHIA) is pleased to announce its Call for White Papers on topics concerning the art and science of healthcare internal auditing. A white paper is an authoritative report or guidance that informs readers concisely about a complex issue and presents the issuing body's philosophy on the matter. It is meant to help readers understand an issue, solve a problem or make a decision.
AHIA welcomes papers aimed at beginner to expert level practitioners. This includes original content clearly related to healthcare internal auditing that does not promote commercial products or services.
This is your opportunity to share your ideas, concepts, case studies, and proven methods with the AHIA healthcare internal audit community!
Submissions will be accepted on an ongoing basis…
White Paper Topics Include:
Best Practices & Case Studies
Learn best practices from the experiences of other healthcare IA practitioners. Papers in this category should provide real- life examples of implementation and lessons learned or application of various tools and models. Papers should also include specific examples of how you addressed challenges and provide measures of success.
Models in Healthcare Internal Audit
This category includes healthcare IA management theory around innovation, emerging trends, value or the future of our field.
Special Interest and Other Topics
This area provides an opportunity to address specific industries such as government, healthcare and risk management.
Specific topics of interest are listed here, but proposals with unique quality and insight on related topics will also be considered.
- Data analytics and continuous auditing (integrating with audits, describe a case study)
- Research and IRB related audits (other than typical clinical trial audits), such as grant effort reporting and expense audit procedures
- Information Technology audits (IT general controls, high risk areas)
- Accounts Receivable and Revenue Cycles
- Clinical auditing
- Credentialing- physician, general, new enrollment, etc.
- Charge capture (coding)
- 340B Drug diversion
- Auditing quality measures
- 501r implementations
To be considered for white paper development consideration, please send us your topic idea and meet the following requirements:
- Submitted via email to [email protected] – Subject Line – WHITE PAPER SUBMISSION
- Authors must include an abstract accurately summarizing the topic and focus of the paper (approximately 100-200 words) and author’s bio (approximately 75 words).
- Content must be structured clearly and provide an introduction (executive summary), results and observations, and conclusion.
- Content should be technically correct and be of interest to a wide audience of healthcare IA practitioners.
- Submissions cannot be previously published in their current or similar form.
- Submission that are commercial in tone and/or intended to be promotional in nature will not be considered.
- All ideas must be submitted in English.
All submissions will be reviewed by the White Paper Subcommittee composed of AHIA members. The Subcommittee will vet each idea submission. Upon acceptance, we will be in touch to work with you on the development of the White Paper in collaboration with the subcommittee. Authors/Contributors must permit AHIA to publish papers across various channels. Any written content including graphics and images from third parties must have written permission for use.
Links to existing white papers:
Robotics Process Automation
Healthcare Business Continuity Management and Disaster Recovery — No Longer an Afterthought in Today’s World
Your Dollars Matter: Inpatient Quality Reporting and Healthcare- Acquired Infections
Drug Diversion Prevention & Detection: Using a Comprehensive Risk & Internal Audit Approach
Securing Data & Delivering Value: Identifying Patient and Employee Related Sensitive Information in Data Repositories
AHIA White Paper Guidance Issued: Cybersecurity, Data Analytics and Other Priorities for Internal Auditors in US Healthcare Providers
HIPAA: 5 Steps to Ensuring Your Risk Assessment Complies with OCR Guidelines
Cyber Assurance: How Internal Audit,Compliance and Information Technology Can Fight the Good Fight Together
Cybersecurity, IT Transformation and Analytics: Addressing Priorities for Internal Auditors in US Healthcare Provider Organizations
Data Analytics in Healthcare Internal Audit: A New Level of Value
Beyond HIPAA compliance: Aligning IT audit and information security to manage information risks
AHIA IT Audit and Information Security Survey
Evaluating Hospital Pharmacy Inventory Management and Revenue Cycle Processes
Priorities for Internal Auditors in US Healthcare Provider Organizations - Chief Concerns Include Cybersecurity, Regulatory Compliance and Fraud
ICD-10: Ready or Not? Survey Results Provide an Overview of ICD-10 Implementation and Planning Status
HHS/OIG “Practical Guidance for Health Care Governing Boards on Compliance Oversight”
Pharmacy Related Risk Areas (Deloitte/AHIA):
Auditing and Monitoring (HCCA/AHIA)
Third-party Relationships and Your Confidential Data (Grant Thornton/AHIA)
Auditing and Monitoring White Papers (HCCA/AHIA)
Meaningful Use Risks (PwC/AHIA)