Week 05 – Laws, Regulations and Audit Planning 2

The first half of this next class we will spend on the AWA Case and the Quizzes. We will conclude our class going over a few points I want to leave you with regarding laws and regulations. Time permitting I’d like to go over a few of the more common laws and regulations, and what that means for our audit planning and execution.

In the interest of catching up with lost time I’ll deffer discussion of this topic to our time in class.

If you want to prioritize your reading focus on the Standards and Guidelines below first. The articles will help reinforce the points made in the Standards and Guidelines.

Readings:

Articles:

• “Privacy and Security Considerations for EHR Incentives and Meaningful Use” by Stephen Gantz
• “Understanding the New SOC Reports” by Tommie Singleton

Standards and Guidelines:

• PS 1201 Engagement Planning / PG 2201 Engagement Planning
• PS 1206 Using the Work of Other Experts / PG 2206 Using the Work of Other Experts

Note: GS – General Standard; GG – General Guideline; PS – Performance Standard; PG – Performance Guideline; RS – Reporting Standard; RG – Reporting Guideline

CISA Review Manual:

• 1.6.14 Using the Services of Other Auditors and Experts