What is a primary source of information for the team conducting an audit?

The primary source of information for a team conducting an audit is the organization's existing documents. These documents provide vital evidence and background necessary for understanding the organization's operations, policies, and compliance framework. They typically include policies and procedures, previous audit reports, compliance manuals, billing records, and any other relevant records. By examining these documents, the audit team can assess adherence to regulations, identify areas for improvement, and ensure overall compliance with applicable standards.

While other options may offer valuable insights, they serve different purposes in the context of an audit. The OIG Work Plan outlines areas of focus for the Office of Inspector General but does not contain the specific, internal documentation required for an organization-level audit. CPT and ICD code books provide coding information essential for billing and coding accuracy but do not directly inform the audit process regarding the organization's compliance and operational practices. HCCA is a professional association that provides resources and support for compliance professionals; however, it does not serve as a direct source of information for a specific audit of an organization. Thus, the organization's existing documents stand out as the most relevant primary source for the audit team.