Which of the following is NOT a type of audit?

The correct answer is that a random audit is not considered a formal type of audit in the typical categories used for auditing processes. Internal audits, external audits, and comprehensive audits are all recognized methods of assessment within organizations and healthcare settings.

Internal audits are conducted by an organization’s own staff to evaluate the effectiveness of its internal controls and compliance with regulations. They are essential for identifying potential issues and optimizing operations.

External audits involve an independent third party assessing an organization’s financial statements or compliance with applicable laws and regulations. The intention is to provide an objective evaluation that stakeholders can rely on.

Comprehensive audits refer to thorough examinations that may encompass multiple aspects of an organization’s operations, policies, and compliance frameworks. These audits are designed to provide a complete overview of an organization’s adherence to regulations and standards.

In contrast, a random audit lacks a specific structure or defined purpose within the auditing framework. It typically involves selecting transactions or processes at random for review without the formal guidance that characterizes the other types of audits. This can lead to inconsistencies and doesn't fulfill the systematic approach required for effective auditing.