Experts in health care fraud prevention have noted that a successful culture of regulatory 1. Experts in health care fraud prevention have noted that a successful culture of regulatory compliance is established by the ethical behavior of senior leadership . a. Do you agree or disagree with that statement? Provide citations and specific examples to support your assertions. b. When fraud violations occur ,what are the key strategies to deal with those who commit the violations? 2. List and describe the processes in the accounting information cycle that validate the accuracy of transactions and maintains the integrity of the basic accounting equation: Assets = Liabilities + Owners Equity. 3. The calculation of inventory expense on the operations statement and the posted balance on the statement of condition (balance sheet) may be approached in several different ways. List and discuss the various methods of inventory valuation that may be used. Indicate in your response why a certain method may be used in certain situations. What are predominant methods used in health care organizations (tax exempt or for profit ) ? 4. Assessment of a patients ability to pay for their health care services is an essential function of cash flow management. a. Who are key personnel who control the patient billing accounting process ? What are their specific responsibilities. b. List and describe the critical management accounting reports that assist the conversion of patient accounts receivable into cash payments. c. What is the role of the internal auditor to preserve the integrity of the patient care revenue cycle ? 5. List and describe the differences in the accounting presentation of owners equity balances between a publicly traded for profit health care corporation and a tax-exempt health care corporation who is the recipient of private and corporate donated funds. 6. Who are the key users of financial accounting statements for health care organizations? What type of information is each user seeking in these statements ? Also, what are what key phrases and elements of the letter of attestation that accompanies the statements?
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