Auditing the compliance of United Healthcare aged care facilities in order to determine their conformity of with the Australian aged care Act 1997 (cwlth) in the Generally Accepted Auditing Standards (GAAS).
Confirmation and scope of the audit
Assessing GAAS (Generally Accepted Auditing Standards); reasonable and logical assertion regarding the compliance of the healthcare aged care facilities with the Australian aged care Act 1997 (cwlth); examining, testing and supporting the evidence in the Australian aged care Act 1997 (cwlth); and using the findings of the organization as the basis of our opinion made out after the auditing. The period of time that will be covered by the audit and the focus which will be within the scope area and the topics that require specific attention.
Estimated Audit time: 10: 30 PM
List of potential sources of information
The sources are personal interviews, supervisors; the organizations register the organization’s library and also its websites (Raymond, 1974). Other sources include observations of the activities and also the surrounding environment; the organization’s documentation such as drawings, objectives, plans, licenses and permits and contracts; documents such as meeting minutes, complains of customers, reports and the records of inspection; and the reports that are got from other sources such as external reports, customer or beneficiary feedback and the reports got from the regulatory authorities inspection.
The different types of staff and other members that I would like to interview are: staff from different levels of the organization and conducting the interviews in the workplace of the interviewees.
The list of logistics arrangements that will be required
Schedule a pre-visit by the chief auditor; make hotel reservations to the auditing team whereby the hotel should be near the organization to be audited with a meeting room equipped with printers and computers (Dennis, 2003); planning and provisions of transportation between the hotel and the organization to be audited both in arrival and departure (James, 2005); provisions of directions to the auditing team members from and to the organization and hotel.
The auditing team can be cushioned from unplanned leave of a team member or computer failure and the organizational documents cannot be source by: ensuring that they are excess team members to fill in the positions of the audit team members should they take an unplanned leave, training the audit team members to be flexible and have diverse knowledge to the various roles that would be played by them should there be an unexpected leave of a team member (Richard, 2006). If there is a computer failure of the organization and the organizational document cannot be sourced the audit team members is supposed to have cushioned that by being flexible to reschedule the audit to another day.
A CAR for each area of non compliance of the organizational (Common Auditing and Reporting service)
Management system CAR
The working staff need have team leaders who will report directly to the supervisors. The supervisors should report to the managers and the managers should report to the centralized repository (General Managers). The General Managers should make the reports of the management system to the auditing team.
A staffing CAR
The staff members should report to their team leaders who in turn should report to the supervisor. The supervisor should report to the centralized repository which is the Human Resource Management (Dc, 2003). Then the Human Resource Managers should avail the information to those who require it such as the auditing team or the entire management of the organization.
An organizational development CAR
The managerial staff, supervisors, the general manager and the organizational board of governors should hold a meeting with managers and board of governors from other organizations that offer similar healthcare facilities but which are more developed than theirs.
(For an aged care facilities Organization)
Management of United Heath care Facilities
We have audited the accompanying compliance ability of Better Health care facilities as of July 29, 2011 and the related statement as per the requirements highlighted and with respect to the Australian aged care Act 1997(cwlth), management system, staffing and organizational development. These statements fall under the responsibility of the company’s management. As an auditor, my responsibility is to express my opinion of the written statements based on my audit.
We, as a team, carried out the audit as per the generally accepted standards of auditing. The General Accepted Auditing Standards (GAAS) necessitate that we both do the planning and the auditing to get logical assertion about if the healthcare organization age care facilities are in compliance with the Australian aged care Act 1997(cwlth) standards. An audit entails the examination of the facilities, testing and supporting the evidence in the Australian aged care Act 1997 standards. It is our belief that the audit provides a logical foundation for my opinion.
In my opinion, these aged care facilities present fairly, in all material respects, the healthcare category of United Healthcare Facilities as of July 29, 2011 and also for the organization’s operations then ended in conformity with the generally accepted standards of healthcare facilities.
Date: July 29, 2011
Dc, G. A. (2003). Physical infrastructure crosscutting issues planning conference report. Philadelphia: DIANE Publishing.
Dennis, A. (2003). How to audit the process-based QMS. Wisconsin: ASQ Quality Press.
James, R. (2005). The ASQ auditing handbook: principles implementation and use. New York: ASQ Quality Press.
Raymond, V. (1974). How to write a report your boss will rwead and remember. New York: Dow Jones-Irwin.
Richard, C. (2006). Internal Auditing. Cape Town: Juta and Company Ltd.