Course Information. Here are our core principles and highlights of the course:
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1 Curse Infrmatin The American Bard f Frensic Accunting (ABFA), in cnjunctin with Dr. D. Larry Crumbley, emeritus prfessr at Luisiana State University (LSU) and ne f the leading frensic accunting lecturers and authrs in the wrld, alng with an esteemed grup f educatrs and prfessinals, develped the Healthcare Auditing Review. This prgram is facilitated thrugh an interactive learning platfrm and cvers a brad range f frensic accunting, healthcare, and healthcare fraud knwledge. Here are ur cre principles and highlights f the curse: ABFA s Healthcare Auditing Review (HAR) is a high quality frensic healthcare auditing training prgram designed fr healthcare prfessinals, accuntants, and auditrs. The HAR prgram is an interactive nline healthcare frensic accunting and auditing certificatin prgram develped by a team f prestigius healthcare prfessinals and educatrs, featuring wrld-leading frensic accunting prfessr Dr. D. Larry Crumbley. HAR s interactive nline apprach t training and certificatin encmpasses the full bdy f healthcare frensic accunting and auditing knwledge t meet grwing demands within the healthcare industry. HAR helps healthcare prfessinals, accuntants, and auditrs develp prfessinal skills in healthcare frensic accunting and auditing. Frensic accunting, anti-fraud, and auditing principles and practices yield a preemptive apprach tward practively addressing fraudulent activity and prviding extensive frensic reprting. Cnvenient and wrld-class healthcare frensic accunting and auditing training is a valuable cmpnent f prfessinal develpment and pprtunities fr training shuld be easily accessible t all accunting and auditing prfessinals. Fr effective learning, prfessinals will need expert training in the practices f frensic accunting, auditing, healthcare fraud, litigatin, and enfrcement actins. HAR prvides accuntants and auditrs with skill sets t practively address fraudulent activities. ABFA s Licensed Healthcare Auditr certificatin builds cmpany reputatin and custmer trust. HAR prvides gvernment accuntants, auditrs, and investigatrs with skill sets t practively address fraudulent activities. ABFA s Licensed Healthcare Auditr certificatin builds department reputatin, saves taxpayer dllars, and increases public trust. 1
2 Prgram Knwledge Level - Basic Prerequisite educatin and experience Basic knwledge f the fllwing tpics: Histry f frensic accunting Basic healthcare terminlgy and legal definitins Basic understanding f the healthcare delivery system Auditing Dcument retrieval and analysis Curse Guidelines and Other Infrmatin: Advanced Preparatin: Nne Each HAR level is brken dwn int apprximately five (5) mdules. After cmpleting each mdule, yu will answer a set f practice questins cvering the interactive presentatins, PwerPint slides, and any required reading. Infrmatin may be fund quickly in this curse by utilizing the interactive sftware instructins t users, infrmatin prvided in the Intrductin mdule f this curse, and the vides frm Dr. Crumbley. These instructins will als help yu navigate the curse, cmplete necessary curse cmpnents, and mve yu tward curse cmpletin. All key terms are defined thrughut the curse in the applicable mdules. The passing scre fr successful cmpletin f each level is 70% and is based n successful cmpletin f the Assessment Test at the end f this level. The Assessment Test cvers all the stated Student Learning Objectives. This curse is delivered nline and must be cmpleted within ne (1) year frm the date f purchase. The publish date f this curse is April 11, 2017 (revised August 2, 2017). Authrs Dr. Larry Crumbley, CPA Dr. Crumbley is an Emeritus Prfessr at Luisiana State University and teaches curses in Fraud, Frensic Accunting, and Petrleum Accunting. Over the years, he has instructed at several universities including: Penn State University New Yrk University University f Flrida University f Suthern Califrnia 23 years at Texas A&M University 2
3 Stuart Busby, CPA Stuart has been a Certified Public Accuntant since 1993 and has extensive audit, accunting, and investigative experience in the Financial Services, Educatin, and Healthcare arenas. He currently serves as a Senir Advisr ver Prgram Integrity at a large State Agency and is a Sle Prprietr f his wn firm in the Sacrament Valley. Reviewers Reviewers: Brian Harte, PhD Dr. Brian Harte is a Prfessr f Criminal Justice at the State University f New Yrk at Cantn (SUNY-Cantn). He has ver 14 years experience teaching criminal justice and business students at bth the cllege and university levels. Brian is an internatinal award-winning researcher and has published articles in several academic jurnals including, but nt limited t, the Jurnal f Management and Business and the Jurnal f Applied Financial Research. Sctt McHne, CPA, PhD Dr. Sctt P. McHne, CPA, PhD has been prviding accunting slutins since Alng with being a Certified Public Accuntant, Sctt is als a Certified Frensic Accuntant and a Chartered Glbal Management Accuntant. He has als earned a certificate in Six Sigma. Publisher: American Bard f Frensic Accunting HAR Level I is recmmended fr Prfessinal Cntinuing Educatin Units as fllws: Accunting 1.8 CPEs Auditing 3.6 CPEs Ttal 5.4 CPEs The HAR is a Quality Assurance Standard (QAS) Self-Study Curse. We will track yur prgress thrughut the curse. Gd Luck Adders. 3
4 The Fllwing are the Learning Objectives f the Curse: Healthcare Auditing Review Level 1 Upn cmpletin f the Healthcare Auditing Review I curse, students shuld be able t: Recgnize the purpse f frensic accunting. Identify definitins f frensic accunting. Identify cmpnents f the fraud triangle and fraud diamnd. Recgnize fraud risk areas and hw t lcate them. Identify examples f predicatin. Identify relevant statistics, patterns, and trends f fraud. Identify the three classes f anti-fraud cntrls. Recgnize the differences between frensic accunting and auditing. Identify healthcare definitins cmmnly used within the healthcare industry. Recgnize current healthcare expenditures and trends. Identify types f healthcare delivery payment systems. Identify varius types f medical services and their definitins. Recgnize the need fr Gvernment Frensic Accuntants and Healthcare Auditrs in investigative envirnments. Recgnize facts regarding Medicare, Medicaid, and CHIP. Identify key facts regarding the Patient Prtectin and Affrdable Care Act. Identify the purpse f the Stark Law and its prvisins. Identify varius types f prvider fraud. Identify what cnstitutes a bribe and a kickback. Identify healthcare fraud grup types. Recgnize the purpse and functin f Special Investigatin Units. Identify the purpse f the Anti-Kickback Statute. Recgnize prvisins f the False Claims Act (FCA). Identify the seven types f prhibited FCA cnduct. Recgnize significant penalties garnered fr submitting false claims. Recgnize Qui Tam actins and prvisins. Recgnize varius fraud schemes cmmnly cmmitted under FCA. Identify the functinal duties f the Office f Inspectr General. Identify varius Medicare cst reprting prcedures. Recgnize the purpse and functin f Federally Qualified Health Centers. Recgnize types f member fraud schemes. Identify types f Medicare Part D fraud. Recgnize issues assciated with medical identity theft. 4
5 Feedback Please participate in the surveys fund at the end f each mdule as well as after the assessment test s we can gain as much user feedback as pssible. Additinally, after cmpletin f each level f the HAR, yu can prvide feedback n what yu like abut the curse and areas fr imprvement. Please send yur feedback t Feedback@abfa.us Sme f the areas we wuld like the feedback t address include: Stated learning bjectives were met Stated prerequisite requirements were apprpriate and sufficient Prgram material, including the review questins and assessment questins, were relevant and cntributed t the achievement f the learning bjectives Time alltted t the learning activity was apprpriate Instructin was effective Refunds and Cancellatins Requests fr refunds must be received in writing within 15 days frm date f purchase and will be subject t a cancellatin fee f $75. N refunds will be granted after 15 days. This prgram is ffered nline and nt subject t cancellatin by us. Fr mre infrmatin regarding refund, cmplaint, and/r prgram cancellatin plicies please cntact ur ffices at Please yur requests t Refunds-Cancellatins@abfa.us Plicy n Prgram Updates Desired learning bjectives, actual curse cntent, and instructinal methds used will be updated annually by a subject matter expert r mre frequently (if needed) t prvide the mst current infrmatin and best learning experience pssible. Cmplaint Reslutin Plicy Cmplaints shuld be directed t: (661) Cmplaints@abfa.us US Mail: ABFA - Cmplaints, 1400 Eastn Drive, Suite 137, Bakersfield, CA USA ABFA will make every effrt pssible t investigate the cause f all cmplaints and t take any crrective actin that may be deemed apprpriate based n the facts and circumstances. ABFA is registered with the Natinal Assciatin f State Bards f Accuntancy (NASBA) as a spnsr f cntinuing prfessinal educatin n the Natinal Registry f CPE Spnsrs. State bards f accuntancy have final authrity n the acceptance f individual curses fr CPE credit. Cmplaints regarding registered spnsrs may be submitted t the Natinal Registry f CPE Spnsrs thrugh its web site: 5
6 Further Infrmatin and Prgram Registratin Fr any further infrmatin n any ABFA prgrams r t btain infrmatin n registering fr r spnsring ur prgrams, please cntact ABFA directly as fllws: Office Telephne: (661) Staff@abfa.us US Mail: ABFA, 1400 Eastn Drive, Suite 137, Bakersfield, CA USA Dcumentatin f Participatin We have designed this curse t be in cmpliance with NASBA standards. Final authrity f acceptance f Cntinuing Prfessinal Educatin rests with yur State Bard f Accuntancy. After successfully cmpleting the curse, we will reprt t yu: CPE prgram spnsr name and cntact inf Participant s name Curse title Curse field f study Date ffered r cmpleted If applicable, lcatin Type f instructinal and delivery methd used (self-study, blended) Amunt f CPE credit recmmended Verificatin / Signature by CPE prgram spnsr representative Spnsr identificatin number r registratin number, if required by the state bards (when received) NASBA time statement stating that CPE credits have been granted n a 50-minute hur Any ther statements required by bards f accuntancy Prvide the abve within 60 days We will prvide yu with a certificate f cmpletin. Recrd Retentin Plicy Recrds will be retained fr 5 years as fllws. Recrd f participatin Dates and lcatins (when applicable) Authr(s) / Instructr(s) / Develper(s) / Reviewer(s) / Infrmatin Name-CV-Credentials Number f CPE credits earned by participants Results f prgram evaluatins Prgram descriptive materials (curse annuncement inf) Fr CPAs acting as an authr/instructr, authr/develper and reviewer fr accunting, auditing, r tax prgram(s), the state f licensure, license number, and status f license will be maintained. 6
Cour se Information Here are our core principles and highlights of the course:
Curse Infrmatin The American Bard f Frensic Accunting (ABFA), in cnjunctin with Dr. D. Larry Crumbley, emeritus prfessr at Luisiana State University (LSU) and ne f the leading frensic accunting lecturers
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