Services | Christina M Durta CHFP CPA MST
Internal auditing, data analysis, litigation support, alternative dispute resolution, and risk services for healthcare, insurance, and legal industries.
Mediator, Ombudsman, Litigation, Dispute, Risk, Internal Audit, loss valuation, forensic, fraud, investigation, calculation, data analysis, data, data analytics, internal audit, audit, evidence, governance, compliance, healthcare, hospital, physician, outpatient, patient, personal injury, malpractice, liability.
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Internal audit gauges operational performance, internal controls, and exposure to risk. An internal auditor must be an independent person, free from conflicts of interest so the results are not biased. Management requests an in depth review of a specific part of an organization to find out if improvements can be made. Ideally, it is part of an annual audit plan that is coordinated with overall management goals. It is possible to yield substantial cost savings, revenue increases, or improved productivity as a result of internal audit findings.


The internal audit program and activities are documented in accordance with professional standards. A written audit report is given to management describing the testing, findings, and recommendations. The auditor and management will discuss these issues and change implementation strategies. A follow up audit is important to see if the changes produced the desired results or if more work needs to be done.


Data analytics, or data analysis, uses sophisticated software programs to examine records to find patterns, trends, errors, irregularities, and unusual activity. Basically, we ask questions of the data to uncover information that is buried deep in details. We use two types of software: computer assisted audit techniques (CAATs) and data visualization/business intelligence programs. This software is most frequently used in Fortune 500 companies and large governmental units, but should be used by anyone wanting a thorough review. There is no reason it cannot be used by Main Street organizations.


Any data, whether numbers, characters, dates, or text, can be tested. Unlike traditional auditing that only examines a small statistical sample, this software rapidly tests 100% of the records. Multiple files can be joined to connect data from different sources. Over a billion records can be tested in read only mode off the original system to avoid making any changes. A log is generated of the activity. An unlimited number of tests can be run because the software allows the user to write custom scripts. The electronic output allows for end users to drill down into the data to make their own discoveries.


Parties involved in litigation are often given large amounts of information to sift through in order to prove their case or calculate damages. This can come from their own sources or it can come from discovery requests on the opposing party and third parties. Going through all that information, finding what is useful, and organizing it can be a time consuming, labor intensive process. Using the same techniques as in internal audit and data analytics, this task can be done much faster while producing higher quality evidence.


If needed, we can accompany parties at mediation, be deposed, or give testimony in court to support any claims that need to be proven. We can also assist in presenting information in an organized and visually appealing way so it’s credibility harder to question.


Alternative Dispute Resolution (ADR) refers to many processes where parties to a conflict try to settle their differences outside of the court system. It offers a less expensive, faster method to long court trials. In ADR, an impartial third party acts as an intermediary between the parties to help guide and facilitate the process. Everything that is said is confidential and cannot be used in a court proceeding. The hope is that parties will be open minded, knowing that it is an opportunity to have some control over the outcome of a situation. If the case proceeds to court, a judge or jury will have the final decision.


The ADR processes we can assist with are mediation, ombudsman, and facilitation. Mediation is an informal meeting between the parties and their attorneys either before or after legal proceedings have been filed. An ombudsman works with organizations to resolve complaints from consumers, employees, and other interested parties. Facilitation helps groups work through problems or create strategies using a neutral third party to keep the process on track.


Risk services help those who buy insurance or carriers who sell it. Premium audits are a process in which the calculation of the price an insurance policy is reviewed. Most workers compensation, general liability, and other policies are based on a fluctuating factor such as payroll, sales, or some other unit of measure. The policy is issued based on an estimate and then an audit is done to compare actual to the estimate. Premium audits are generally required by law to make sure that employers are providing workers compensation coverage. Employers can also be proactive in lowering their costs by having their employee classifications reviewed.


Insurance claims also present the need for a wide variety of field services. Adjusting is the process of an investigating a claim, determining what is covered by a policy, signing a release, and making a payment. Many disputes arise when adjusting insurance claims. Those need to be either settled through ADR or a formal legal proceeding. Sometimes additional calculations need to be made to determine the amount of a loss. For example, if household goods or business inventory are damaged, that will all need to be documented and a value assigned. Likewise, if there has been an interruption to a business, they may have coverage to reimburse them for lost profits or expenses.


Finally, insurance carriers, governments, and a variety of other interest groups need to analyze copious amounts of data to gain insights into premiums, claims, financial performance, regulatory requirements, and expenses. The internal audit and data analysis techniques can aid anyone needing this information.