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  2. Healthcare Effectiveness Data and Information Set - Wikipedia

    en.wikipedia.org/wiki/Healthcare_Effectiveness...

    The Healthcare Effectiveness Data and Information Set (HEDIS) is a widely used set of performance measures in the managed care industry, developed and maintained by the National Committee for Quality Assurance (NCQA). HEDIS was designed to allow consumers to compare health plan performance to other plans and to national or regional benchmarks.

  3. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Hospital audit guide full-text: 32-03: 1980: Hospital audit guide full-text: 32-04: 1982: Hospital audit guide full-text: 32-05: 1985: Hospital audit guide full-text: 32-06: 1987: Hospital audit guide full-text: Title ceased. Superseded by Audits of Providers of health care services (1990) 33-01: 1977: Auditor's study and evaluation of internal ...

  4. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    Compliance or an assertion of compliance regarding laws, regulations, rules, contracts, or grants, is the focus of AT-C section 315. [ 30 ] Management's discussion and analysis (MD&A) , which are presented in annual reports to shareholders, is the focus of section 395.

  5. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: February 2017: In effect 133: Auditor Involvement With Exempt Offering Documents: July 2017: In effect 134: Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements: May 2019: In effect 135

  6. Internal Security Assessor - Wikipedia

    en.wikipedia.org/wiki/Internal_Security_Assessor

    Internal Security Assessor (ISA) is a designation given by the PCI Security Standards Council to eligible internal security audit professionals working for a qualifying organization. [1] The intent of this qualification is for these individuals to receive PCI DSS training so that their qualifying organization has a better understanding of PCI ...

  7. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the ...

  8. System and Organization Controls - Wikipedia

    en.wikipedia.org/wiki/System_and_Organization...

    SOC 2 Audits can be carried out only by either a Certified Public Accountant (CPA) or a certified technical expert belonging to an audit firm licensed by the AICPA. The SOC 2 Audit provides the organization’s detailed internal controls report made in compliance with the 5 trust service criteria.

  9. Chief audit executive - Wikipedia

    en.wikipedia.org/wiki/Chief_audit_executive

    Inform the Audit Committee without delay of any issue of risk, control or management practice that may be of significance. The chief audit executive (CAE) reports the most critical issues to the audit committee quarterly, along with management's progress towards resolving them. Critical issues typically have a reasonable likelihood of causing ...

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