Assignment

–

 

Accounting and Audit Enforcement

 

 

Due

Nove

mber

09, 2018

 

by 6:00 pm / 18:00 hrs

 

 

Using the Internet,

or the Securities and Exchange Commission’s Website, located

at

 

http://www.sec.gov/divisions/enforce/friactions/friactions2012.shtml

, perform a search on several

U.S. health care publicly

–

traded companies and choose a healt

h care organization that has been

accused of committing health care fraud.

 

 

USE

–

 

TENET HEALTHCARE

 

 

Write a five to six (5

–

6) page paper in which you:

 

 

1.

 

Evaluate the level of SOX regulations that applies to for

–

profit and not

–

for

–

profit health care

organizations, indicating whether

 

or not mandating SOX requirements for non

–

profits might

reduce fraud and increase corporate governance. Provide support for your rationale.

 

 

2.

 

Determine whether SOX has been effective in regulating ethical behavior of for

–

profit health

care organizations. De

fend your position.

 

 

3.

 

Review the audit report issued by the external auditing firm from the company’s Website for the

year it was accused of fraud. Then, determine whether the external auditors were negligent in

preparing the audit report for the company. Fo

rmulate an opinion regarding which Internal

Control was deficient or what GAAP was violated. Defend your position.

 

 

4.

 

Determine what provision(s) of SOX was / were violated in the health care fraud case in

question. Indicate whether or not SOX adequately prov

ides sanctions to deter the behavior or

if changes are needed to the regulations to remedy the issue(s) and thus ensure compliance.

 

 

5.

 

Based on the fraudulent activity that occurred, recommend two (2) improvements to the

internal control environment to reduce

 

those occurrences. Provide detailed recommendations.

 

 

Use at least

five

 

(

5

) quality academic resources in this assignment.

 

 

 

NOTE:

 

Wikipedia and other Websites do not qualify as academic resources

.

 

 

Your assignment must follow these formatting requirements:

 

 

·

 

B

e typed, double spaced, using Times New Roman font (size 12), with

1

”

 

margins on all sides;

citations and references must follow APA

format.

 

 

·

 

The cover page and the reference page are not included in the required assignment page

length.

 

 

The specific course learning outcomes associated with thi

s assignment are:

 

 

·

 

Evaluate internal controls within an organization and create a risk assessment.

 

 

·

 

Analyze ethical theories to evaluate a decision

–

making process to determine compliance with

professional codes of ethics.

 

 

Assignment – Accounting and Audit Enforcement

 

Due November 09, 2018 by 6:00 pm / 18:00 hrs

 

Using the Internet, or the Securities and Exchange Commission’s Website, located

at http://www.sec.gov/divisions/enforce/friactions/friactions2012.shtml, perform a search on several

U.S. health care publicly-traded companies and choose a health care organization that has been

accused of committing health care fraud.

 

USE – TENET HEALTHCARE

 

Write a five to six (5-6) page paper in which you:

 

1. Evaluate the level of SOX regulations that applies to for-profit and not-for-profit health care

organizations, indicating whether or not mandating SOX requirements for non-profits might

reduce fraud and increase corporate governance. Provide support for your rationale.

 

2. Determine whether SOX has been effective in regulating ethical behavior of for-profit health

care organizations. Defend your position.

 

3. Review the audit report issued by the external auditing firm from the company’s Website for the

year it was accused of fraud. Then, determine whether the external auditors were negligent in

preparing the audit report for the company. Formulate an opinion regarding which Internal

Control was deficient or what GAAP was violated. Defend your position.

 

4. Determine what provision(s) of SOX was / were violated in the health care fraud case in

question. Indicate whether or not SOX adequately provides sanctions to deter the behavior or

if changes are needed to the regulations to remedy the issue(s) and thus ensure compliance.

 

5. Based on the fraudulent activity that occurred, recommend two (2) improvements to the

internal control environment to reduce those occurrences. Provide detailed recommendations.

 

Use at least five (5) quality academic resources in this assignment.

 

NOTE: Wikipedia and other Websites do not qualify as academic resources.

 

Your assignment must follow these formatting requirements:

 

 Be typed, double spaced, using Times New Roman font (size 12), with 1” margins on all sides;

citations and references must follow APA format.

 

 The cover page and the reference page are not included in the required assignment page

length.

 

The specific course learning outcomes associated with this assignment are:

 

 Evaluate internal controls within an organization and create a risk assessment.

 

 Analyze ethical theories to evaluate a decision-making process to determine compliance with

professional codes of ethics.