This session provides an overview of the revenue cycle, its key stages, risks, and audit considerations. Participants will learn the purpose and main activities within each stage, from patient intake, eligibility and insurance verification to clinical documentation and billing and coding. The discussion will address risks across the revenue lifecycle, including errors in revenue recognition, weak controls, and credit or collection issues that can impact financial integrity. The session will also explain how to audit stages of the revenue cycle, focusing on understanding processes and controls, assessing risks, performing substantive testing, and the value these audits provide to the organization.