What may auditors do when a sampling audit discovers an overpayment?

When auditors discover an overpayment during a sampling audit, they typically calculate the amount discovered and apply it to the total overpayments for the entire population being audited. This is based on the principles of extrapolation, which allows auditors to estimate the total overpayment amount by using data from a representative sample. By calculating the amount from the sample, auditors can make informed estimates about the total issue, thereby addressing potential overpayments more effectively.

This approach ensures that the findings from the sample are accurately reflected in the overall audit assessment, facilitating a more comprehensive review of financial practices and compliance within the organization. It ensures accountability and the potential for recovering any excess payments made, which is essential for maintaining the integrity of the healthcare reimbursement system.