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ACC 599 Week 7 Assignment 2 – Accounting and Audit
Enforcement
Using the Internet, databases, or the Securities and Exchange
Commission’s Website, located
athttp://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.
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.
Determine whether deficiencies existed in the IT environment,
and suggest ways to improve audit trails, data integrity, and policies
and procedures in order to reduce the risk of fraudulent activity.