Auditing Made Easy: Mastering Scope and Sampling E-BRIEF SERIES Lori Cox MBA, CPC, CPMA, CPC-I, CEMC, CGSC, CHONC2 As an auditor, I get asked a lot of questions. “What audit software do you use?” “What do you consider an acute uncomplicated problem?” “How often should we audit our providers?” But most questions relate to preparing the audits themselves: scope and sampling. Introduction What is the audit scope? The scope of an audit is the who, what, when, where, and why of the audit. An auditor is telling the story of the audit process itself. The scope is identified first, so everyone involved understands the methodology and criteria used. It will include such things as: the purpose of the audit, the dates of service included, the number of charts/date, the provider or coder a

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