In audit terminology, a validation audit is used to:

In audit terminology, a validation audit is used to:

• A. Audit internal controls for financial statements
• B. Identify high-risk facilities
• C. Verify that actions taken address the finding
• D. Assess patient satisfaction

Answer: (C)

A validation audit is about confirming that corrective actions taken in response to an audit finding are actually in place and effectively address the issue. After a finding is identified, management proposes actions to fix it. The validation audit then re-examines the area to verify that those actions have been implemented and that controls or processes are functioning as intended, with evidence and, if possible, re-testing to show sustained improvement. This focus on proving remediation works is why the best choice is to verify that actions taken address the finding. Auditing internal controls for financial statements covers broader control effectiveness for financial reporting, not specifically the verification of remediation. Identifying high-risk facilities relates to risk assessment and prioritization, not validating corrective actions. Assessing patient satisfaction is a quality measure about outcomes and experiences, not about confirming remediation of a specific audit finding.

A validation audit is about confirming that corrective actions taken in response to an audit finding are actually in place and effectively address the issue. After a finding is identified, management proposes actions to fix it. The validation audit then re-examines the area to verify that those actions have been implemented and that controls or processes are functioning as intended, with evidence and, if possible, re-testing to show sustained improvement. This focus on proving remediation works is why the best choice is to verify that actions taken address the finding.

Auditing internal controls for financial statements covers broader control effectiveness for financial reporting, not specifically the verification of remediation. Identifying high-risk facilities relates to risk assessment and prioritization, not validating corrective actions. Assessing patient satisfaction is a quality measure about outcomes and experiences, not about confirming remediation of a specific audit finding.