Study Case - AIS

Revenue Cycle
HELLO!
I am Dewi Anis
I am Mazaya 2

Safira
I am Renaldi M.F
I am Vincent Alex
You can find us at
@dewianiis,@mazayasafir
a,@renalmfn,@vasandy_
Case I
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1. Control Weakness
When the patient who use insurance must get
approval before getting treatment from doctor

The threat is incomplete/inaccurate order which

is due to data input error and Invalid orders 5

where the uninsured person turns up to be an

insured person

We can control that with several ways for

examples are data entry edit control and
signature to authorize identity
2. Control Weakness
When the doctor has to take notes in the medical
record and also provide a charge slip to the
clerical staff

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The threats is incomplete/inaccurate orders that
can be controlled by data entry edit control
3. Control Weakness
When clerical staff makes a resume of a day’s
income based on total billing cost and also renews
receivable account for the insurance company

Threats which is likely to occur -> Billing errors 7

and Posting errors in account receivables

Control by data entry control, configure system for

automatically enter price data, Reconcile
subsidiary accounts receivable balance to the
amount for accounts receivable in the general
ledger
4. Control Weakness
Front office clerk receive direct payments from
patient and provide receipt with prenumbers,
making a receipt list at lunch hour and then give to
the office manager for bank deposit.

Threat that may incurred from this weakness is theft 8

of cash

Controls : Prepare a record of all cash receipt as

soon as cash is received, Deposit all cash receipts
daily, segregate the clerk who receipt the cash and
records the cash transaction.
5. Control Weakness
Monthly blling to the insurance company

Threat:
1.Failure to bill the company
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2.Billing errors

Control:
1.Reconcile invoices with sales orders
document
2. Data entry edit controls
6. Control weakness
Office Manager makes a credit memo to write
off the account

Threat: Inaccurate or invalid credit memos

Control: Segregation of authorization and

recording function for credit memos
7. Control weakness
When the Office manager supervies the clerical
staff to create write oofs, doctor schedules, deposit
to the bank, bank statement reconciliation, and
correspondence.
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Threat that most likely to occur is incomplete or

innacurate entry

Control by data entry edit controls

THANKS!
Any questions?
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