USE OF ACL AND HOW TO DETECT AND PREVENT FRAUD
C. Brantley SyncoMSHI, MBA, CPA, CIA, CAMS, CHPC, CHCDirector, Internal Audit and ComplianceBaptist Health System
What is ACL?
Originally known as “Audit Command Language”
SQL “LIKE” coding GUI Interface Repeatable queries/reporting
Data Access
Data Access
Data Access
Data Access
ACL Screen Shot
ACL Screen Shot
ACL Log
Scripting
Scripting
1. DEFINE TABLE DB SOURCE "hr90sys“ SCHEMA "HR83SYS"
2. TITLED "hr90sys"
3. DBTABLE "PS_EMPLOYEES“ FIELDS "ALTER_EMPLID"
Scripting
BHS Scripts/Reports in Production
ACL in Use(Finance)
Duplicate Invoices (Amount) Duplicate Invoices (Inv Number) Duplicate Invoices (Similar Amount) Duplicate Invoices (Different Invoice
Dates) Duplicate Invoices (Invoice Layout)
ACL in Use(Finance)
Invoice before PO date. Patient refunds to BHS employees. Payments to AP Employees Vendors with same address PO created and received by same
person Sequential invoices
ACL in Use(Finance)
Employee address to vendor address match
Employee bank account same as vendor.
Employees with same address Last work date > 30 days, but no
termination date. Same employee SSN and vendor EID
ACL in Use(OIG Compliance)
OIG scan of physicians (UPIN) OIG scan of employees (Name) OIG scan of employees (Address) OIG scan of Vendors (Address)
ACL in Use(OIG Compliance)
ACL in Use(OIG Compliance)
ACL in Use(OIG Compliance)
ACL in Use(Stark/AKB Compliance) Payments to physicians w/o contract Payments to physicians with expired contracts Guarantee payments w/o payment in 60 days. Physician contracts w/o a vendor number Physician contracts w/o a guarantee date end Physician contracts with guarantee ending
within 45 days. Physician monthly payment greater than
expected amount.
ACL in Use(Stark/AKB Compliance)
Questions?