Electronic Health Records: An Audit and Internal Control Guide

CHAPTER 2

Industry Applications

You must be the change you wish to see in the world.

—MAHATMA GANDHI (1869–1948), PREEMINENT LEADER OF INDIAN NATIONALISM

During the past 100 years, we have witnessed significant advancements in healthcare delivery systems. Today, a true e-health environment has the ability to derive data intelligence on an almost real-time basis and presents unprecedented opportunities to benefit individuals and communities. This chapter discusses industry applications within two frameworks: the users of health information and the evolving market standards and resources. To fully appreciate and audit the users of health information, it is first important to have a process to identify every user. As the market evolves and new standards for building and utilizing e-health systems emerge, auditors will need to include these standards within their audit scope.

Players throughout both the primary healthcare continuum (HCC) and the secondary HCC can use electronic data to their advantage. For example, healthcare professionals can use it to improve clinical care for patients. Health service researchers can use it to better assess quality of service. Government and health service managers can use it to create administrative efficiencies. Health insurers, including Medicare and Medicaid, can use it to prevent fraud and abuse. Public health authorities can use it to improve ...