What is the primary purpose of external audits?

The primary purpose of external audits in the healthcare context is to reclaim overpayments. External audits are typically conducted by independent auditors who review financial records, billing practices, and compliance with healthcare regulations and policies. One of the key goals of these audits is to ensure that healthcare providers are billing correctly and not being reimbursed in excess for services rendered. If an audit reveals overpayments due to errors or violations of regulations, the organization will work to rectify those discrepancies, often leading to the recovery of those funds. This process is critical for maintaining financial integrity and accountability within healthcare organizations.

While other options may relate to different aspects of healthcare operations, they do not capture the primary purpose of external audits as effectively as identifying and reclaiming overpayments. For example, identifying the competencies of nurses relates more to internal assessments and professional development rather than the financial focus of external audits. Similarly, increasing health insurance coverage and avoiding paying taxes pertain to broader organizational goals and compliance issues, rather than the specific financial scrutiny facilitated through external audits.