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COSO, Crowe Offer Guidance on Internal Controls for Health Providers

February 21, 2019

The Committee of Sponsoring Organizations of the Treadway Commission, (COSO) is teaming up with Crowe LLP and CommonSpirit Health to issue new guidance for health care providers on internal controls amid heightened regulatory scrutiny of the health care sector. The publication, “2013 COSO Integrated Framework: An Implementation Guide for the Healthcare Provider Industry” (PDF), expands on COSO’s widely used internal control framework, but within the context of the health industry. COSO pointed out that health care organizations can have issues with system access and integrity, clinical documentation, coding and billing, and those could lead to potential noncompliance with federal and state regulations, on top of costly mistakes.