How is a retrospective audit characterized?

A retrospective audit is characterized by reviewing past data that has already been collected and is often performed to evaluate the accuracy and compliance of such data. This type of audit allows organizations to assess the effectiveness of their processes and identify any discrepancies or areas for improvement based on historical information.

The emphasis on reviewing "past dates with known sample units" highlights the nature of the retrospective approach, which relies on completed activities and established records. This method is essential in healthcare compliance as it enables organizations to ensure that previous practices adhered to regulatory requirements and internal policies.

In contrast, reviewing real-time data at the point of care is indicative of a concurrent audit, which focuses on current data and immediate conditions rather than historical review. Reviewing data from future dates does not align with the concept of a retrospective audit, as it implies a forward-looking approach. Lastly, conducting audits only during operational hours pertains to logistical considerations rather than the definition of a retrospective audit itself.