Legal and Regulatory Compliance Audits

Healthcare Compliance Audits

Kearney & Company’s healthcare services include audits, examinations, agreed-upon procedures, performance audits, and assessments. We also help clients improve operational efficiencies, effectiveness, and compliance, as well as prevent and identify fraud.

FISMA Audits

Kearney has developed a Federal Information Security Modernization Act (FISMA) methodology specifically tailored for the government sector. This involves assessing an organization’s comprehensive security policies, procedures, and practices, in addition to evaluating the design and implementation of security controls for a client’s systems.

Insights

Audit of Federal Information System Controls: How can Management Demonstrate Completeness and Accuracy?

Direct Examinations: Measuring and Evaluating Complex Subject Matters in the Government

In September 2020, the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) issued a new attestation standard that creates a new form of attestation engagement for independent practitioners to perform direct examinations of an underlying subject matter in addition to assertion-based examinations.

AGA Journal of Government Financial Management Cover - Man with umbrella under storm cloud

AGA 2023 Inspector General and State Auditor Survey Highlights Proactive Oversight Community

This is a reprint of an article that appeared in the Winter 2024 issue of the AGA Journal. It previews AGA’s 2023 IG and State Auditor Survey, which was sponsored by Kearney. The full Survey will publish in February 2024.

AGA Research 2022 IG Survey Kearney Blog

AGA 2022 Inspector General Survey: Sustaining Change

The Pandemic Response Accountability Committee (PRAC) is using new approaches, different from traditional oversight methods of the past. By breaking down traditional barriers and opening doors, PRAC leaders are applying a “best and brightest” approach, with ongoing collaboration, data analytics, resource sharing, better communication, and proactive and more concise reporting and spending transparency, all largely in a remote work environment.

Fraud Detection Healthcare Related Financial Statement Audits Kearney Blog

Fraud Detection Techniques to Incorporate into Healthcare-Related Financial Statement Audits

The National Health Care Anti-Fraud Association estimates that three to 10% of overall healthcare spend is fraudulent, which means that between $123 and $410 billion in U.S. healthcare spend is impacted.

Audit Data Analytics: How Technology is Changing Audit Approach

Technological developments have changed how auditors and clients perform work and support business decisions. As clients’ expectations continue to evolve, the auditors’ use of technology will need to expand to keep pace.

Insights

Contracts