2.0 Audit Objectives

The objectives of the audit were to determine whether:

• the controls for the registration process for MDCs were effective; and
• the controls for MDCs in the authorization, monitoring, and payment of services existed and were effective.

The audit excluded:

• The quality of the case manager decisions;
• The confirmation of services rendered at the MDC site; and
• The effectiveness of MDC services or specific treatment modalities.

Field work for this audit occurred between November, 2018 and April, 2019.

The audit findings and conclusions contained in this report are based on sufficient and appropriate audit evidence. This audit was conducted in conformance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing as supported by the results of the quality assurance and improvement program. The opinions expressed in this report are based on conditions as they existed at the time of the audit and apply only to the entity examined.

Additional information including the audit scope period, criteria, and methodology are provided in Appendix A.