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IIA-CIA-PART2 · Question #378

An organization's healthcare insurance costs have been rising approximately 10 percent per year for several years. Which of the following analytical review procedures would best evaluate the…

The correct answer is B. Obtain the government index of healthcare costs for the comparable period of time and compare. Analytical review procedures involve the analysis of financial and operational data to identify trends, anomalies, or patterns that may indicate areas of concern or opportunities for improvement. In this scenario, where an organization is facing rising healthcare insurance…

Performing the Engagement

Question

An organization's healthcare insurance costs have been rising approximately 10 percent per year for several years. Which of the following analytical review procedures would best evaluate the reasonableness of the increase in healthcare costs?

Options

  • ADevelop a comparison of the costs incurred with similar costs incurred by other organizations.
  • BObtain the government index of healthcare costs for the comparable period of time and compare
  • CObtain a bid from another healthcare administrator to provide the same administrative services as
  • DReview all claims and compare with appropriate procedures to ensure that overpayments have not

How the community answered

(44 responses)
  • A
    11% (5)
  • B
    82% (36)
  • C
    5% (2)
  • D
    2% (1)

Explanation

Analytical review procedures involve the analysis of financial and operational data to identify trends, anomalies, or patterns that may indicate areas of concern or opportunities for improvement. In this scenario, where an organization is facing rising healthcare insurance costs, the most appropriate analytical review procedure is to compare the rate of increase in healthcare costs with an external benchmark, such as the government index of healthcare costs.

Topics

#analytical review#healthcare costs#benchmarking#reasonableness testing

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