Billing Statements Research Articles

EBillH20: Web-Based Billing and Support System for Streamlined Water Management

Bongabong Waterworks and Sanitation Association (BOWASA) currently uses a traditional method of water billing that involves taking meter readings, calculating water usage per household, and issuing billing statements. A web-based system that automatically calculates water usage and generates billing statements was proposed and developed. SMS notifications were integrated to notify consumers’ bills, due dates, and disconnection notices, and consumers were able to pay bills using online payment technology. The spiral model was used as a software development method, and the system was tested and evaluated by BOWASA management, consumers, and IT experts using ISO 25010 software quality standards. The system was found to be user-friendly, interactive, and functional, achieving its expected functions in terms of functional suitability, performance efficiency, usability, compatibility, and security. It can greatly improve BOWASA management by streamlining transactions and services and providing consumers with accurate and timely information about their water consumption and bills. It also enhances convenience for consumers by enabling online payment and SMS notifications. Overall, the web-based system can increase efficiency, accuracy, and convenience for BOWASA and its consumers.

Beyond Judicial Notice: A Critique of Sua Sponte Speculation and Factfinding on Appeal

In Charles Germany v. Wells Fargo Bank, N.A., (Tex.App.- 2019) the Fourteenth Court of Appeals in Houston was asked to review a summary judgment the Bank had obtained with very sparse documentation consisting of an affidavit, a copy of a boilerplate credit card agreement, and two nonconsecutive billing statements with non-matching account numbers on them. Like the majority of consumers sued on credit card debt, Mr. Germany did not have an attorney in the trial court, but he obtained one to handle the appeal, which is rare. By filing a pro se answer after he was served with citation, he prevented a default judgment, but he did not contest the Bank's summary judgment motion. Under Texas law, however, the absence of a response does not preclude an appeal to challenge the propriety of summary judgment under the matter-of-law standard. In his appellant’s brief, counsel for Germany demonstrated that the Wells Fargo’s summary judgment affidavit was not in accord with the attached documentation in multiple respects even though Wells Fargo’s affiant asserted that his “personal” knowledge was obtained from a review of those business records. As such, the summary judgment evidence was not free of contradictions, as required, and the summary judgment granted by the trial court should have been reversed. A three-judge panel of the appellate court nevertheless overruled the appellant’s issues concerning three discrete discrepancies: account type, account numbers, and amount actually due (accelerated balance vs. amount due). In doing so, the Panel resorted to a highly unconventional method that is incompatible with judicial notice as hitherto know: It engaged in sua sponte speculation of its own and supported the plausibility of its speculations with references to legal cases that it cited for facts contained within them, rather than for legal propositions. These facts included matters concerning Wells Fargo credit card products and changes in account numbers. Having satisfied itself that the incongruities it had examined could be reconciled, the Panel then concluded that inconsistencies precluding summary judgment did not exist in the summary judgment record before it, and affirmed the judgment. As a general rule, findings of facts have no place in the summary judgment context; not to mention findings of facts taken from a different case by a court of appeal on its own initiative, and disclosed to the parties first time upon issuance of the opinion. The Texas Rules of Appellate Procedure (TRAPs) and the case law governing judicial notice do not approve of the use of facts gleaned from legal opinions issued by other courts to address deficiencies in the record of the case before an appellate court. Finally, under the summary standard any doubts about what the evidence does or does not establish are to be resolved in the nonmovant's favor. The nonmovant in this case was Germany, rather than Wells Fargo Bank, N.A. Because the appellate panel should not have relied on extraneous factual matters it adduced on its own for the first time on appeal, with no opportunity to object to relevance or admissibility, and because the evidence presented by the Bank to the trial court was equivocal, the affirmance of the summary judgment for the Bank was in error. Other courts should reject this case as standing for the proposition that appellate courts may conduct their own sua sponte search for facts recited in legal opinions without any input by the parties, and that appellate courts may rely on such extrinsic facts in deciding the issues raised in an appeal, citing legal cases for the factual recitations in them, rather than for legal propositions. CASE CITE: Charles J. Germany, Jr. v. Wells Fargo Bank, N.A. (Tex.App. – Houston [14th Dist.] Feb. 7, 2019, pet. filed).

Aligning single billing office technology with exemplary patient billing outcomes at Stanford Health Care

Stanford Health Care’s (SHC’s) journey to the Epic single billing office (SBO) was an effort to effectively resolve patient enquiries and confusion about multiple billing statements and customer service interactions for hospital and professional fees. The implementation of the SBO at SHC combined the balances of self-pay portions onto one patient statement and unified the customer service experience. Aligning patient balances onto a single statement streamlined workflows, increased staff knowledge in both hospital and professional billing, reduced the cost of producing statements and eliminated the need to manage costly separate customer service departments. The SHC SBO combined all self-pay billing functions for the hospital and faculty physicians, reduced duplication of administrative duties, cut down on supplies and resources and eradicated miscommunications between separate billing departments. The project concurrently resulted in the creation of a centralised customer service department, The Self-Pay Management Office (SMO), in which ‘One Call Does It All’. SHC assembled a multidisciplinary steering committee to set the scope of the SBO project and to provide guidelines for governance and change management. The overall project scope was to create a single patient billing statement for all services at SHC, centralise the customer service and self-pay resolution under a single management structure and provide a single point of contact for patient calls, financial assistance enquiries and payment plan set-up. The SBO launch at SHC resulted in a 65 per cent reduction in billing-related patient complaints and disputes. Patient statement mailing costs were cut by 20 per cent, and the ‘One Call Does It All’ approach led to a 90 per cent first call resolution for billing-related enquiries. Decreased overall operational costs realised nearly US$2m in cost savings during the first year.

Web-based Billing and Collection System for a Municipal Water and Services Unit

.

Use of Western Medicine and Traditional Korean Medicine for Joint Disorders: A Retrospective Comparative Analysis Based on Korean Nationwide Insurance Data.

This study aimed to compare the usage of Western medicine and traditional Korean medicine for treating joint disorders in Korea. Data of claims from all medical institutions with billing statements filed to HIRA from 2011 to 2014 for the four most frequent joint disorders were used for the analysis. Data from a total of 1,100,018 patients who received medical services from 2011 to 2014 were analyzed. Descriptive statistics are presented as type of care and hospital type. All statistical analyses were performed using IBM SPSS for Windows version 21. Of the 1,100,018 patients with joint disorders, 456,642 (41.5%) were males and 643,376 (58.5%) were females. Per diem costs of hospitalization in Western medicine clinics and traditional Korean medicine clinics were approximately 160,000 KRW and 50,000 KRW, respectively. Among costs associated with Western medicine, physiotherapy cost had the largest proportion (28.78%). Among costs associated with traditional Korean medicine, procedural costs and treatment accounted for more than 70%, followed by doctors' fees (21.54%). There were distinct differences in patterns of medical care use and cost of joint disorders at the national level in Korea. This study is expected to contribute to management decisions for musculoskeletal disease involving joint disorders.

Evaluation of use and cost of medical care of common lumbar disorders in Korea: cross-sectional study of Korean Health Insurance Review and Assessment Service National Patient Sample data

ObjectivesTo assess medical care and costs of the 3 highest prevalence lumbar disorders—non-specific low back pain (nLBP), intervertebral disc disorder (IDD) and spinal stenosis (SS)—from national billing data to provide...

Leveraging Psychological Insights to Encourage the Responsible Use of Consumer Debt

U.S. consumers currently hold $880 billion in revolving debt, with a mean household credit card balance of approximately $6,000. Although economic factors play a role in this societal issue, it is clear that psychological forces also affect consumers’ decisions to take on and maintain unmanageable debt balances. We examine three psychological barriers to the responsible use of credit and debt. We discuss the tendency for consumers to (a) make erroneous predictions about future spending habits, (b) rely too heavily on values presented on billing statements, and (c) categorize debt and saving into separate mental accounts. To overcome these obstacles, we urge policymakers to implement methods that facilitate better budgeting of future expenses, modify existing credit card statement disclosures, and allow consumers to easily apply government transfers (such as tax credits) to debt repayment. In doing so, we highlight minimal and inexpensive ways to remedy the debt problem.

Increasing Child Support Collections from the Hard-to-Collect: Experimental Evidence from Washington State

AbstractThis article discusses experimental tests of two recent administrative interventions, the TANF 16 intervention and the statement intervention, designed to increase child support collections in Washington State. The TANF 16 intervention sought to reimburse the state for TANF benefits paid to custodial parents by intensively pursuing collections in arrears-only cases. The statement intervention tested whether sending regular billing statements to noncustodial parents who were new to the child support system increased compliance. While the TANF 16 intervention’s effects represent a substantial percentage improvement over the control group’s payment behavior, it only increased the likelihood of a noncustodial parent ever paying on arrears by 10 percentage points, the number of months with a payment by .47, and total actual payments by $75. The statement intervention did not improve compliance. These interventions demonstrate the difficulty that states face in dramatically improving collections from th...

Cost-effectiveness analysis of orbital atherectomy plus balloon angioplasty vs balloon angioplasty alone in subjects with calcified femoropopliteal lesions

IntroductionAs cost considerations become increasingly critical when selecting optimal endovascular treatment strategies, a cost-benefit analysis was conducted comparing the Diamondback 360°® Orbital Atherectomy System (OAS) (Cardiovascular Systems, Inc., St Paul, MN, USA) and balloon angioplasty (BA) vs BA alone for treatment of calcified femoropopliteal lesions.Patients and methodsThe clinical outcomes from COMPLIANCE 360°, a prospective, multicenter, randomized study comparing OAS+BA vs BA alone for treatment of calcified femoropopliteal lesions, were correlated with cost data and previously published quality of life data. Site of service, hospital charges, and associated medical resource utilization were obtained from Uniform Billing statements for index treatments and associated revascularizations out to 1 year. Hospital costs were estimated using hospital-specific, procedure-specific cost-to-charge ratios. Length of stay and procedural data were collected from participating study sites.ResultsTwenty-five subjects with 38 lesions and 25 subjects with 27 lesions were randomized to the OAS+BA and BA-alone groups, respectively. Mean hospital charges (US$51,755 vs US$39,922) and estimated hospital costs (US$15,100 vs US$11,016) were higher for OAS+BA compared with BA alone (not statistically significant). Stent utilization was statistically significantly higher with BA-alone treatment for all subjects (1.1 vs 0.1, P=0.001) and in the subset of subjects with one lesion (1.0 vs 0.1, P<0.00001). There was a significant difference in cost for single-lesion versus multiple-lesion treatment. Using costs and quality-adjusted life years (QALYs) for the single-lesion cohort, the 1-year incremental cost of OAS+BA vs BA alone was US$549, and incremental QALY was 0.16. This results in an incremental cost-effectiveness ratio of US$3,441, well below the US$50,000 threshold.ConclusionOne-year index procedure cost and cost-effectiveness were comparable for OAS+BA vs BA alone. This study provides compelling cost-effectiveness data for using atherectomy for treatment of calcified femoropopliteal lesions, a longstanding challenge for peripheral artery disease interventionalists.

Pelvic Organ Prolapse: Surgical Repair with Tailored Prolene Mesh

Introduction: The repair of pelvic organ prolapse (POP) with or without stress urinary incontinence (SUI) has evolved over time. The increasing prevalence of POP and SUI has led to the development of many commercial kits (CK). The downside of CK is their high cost. Off-the-shelf Prolene mesh can be tailored to any clinical need and has robust long-term outcomes.1,2 Surgeon-tailored Prolene mesh (STPM) for the treatment of SUI with or without POP has recently been found to be more cost effective than CK.3 We aim to describe the repair of POP with SUI using STPM in a step-wise fashion in an 8-min video. Also, we compare the operative costs associated with the use of CK, with or without biomaterials, with STPM in the treatment of SUI with or without POP. Methods: The video shows our operative technique using STPM for the treatment of a patient with POP along with SUI. The technique entails a single vaginal incision, tailoring the mesh to a patient-specific defect, tension-free retropubic support of mid and proximal urethra, apical support at the level of the sacrospinalis using a Capio device, and posterior use of mesh as needed. A cost analysis was also performed by reviewing all operations at a single institution for uncomplicated SUI with or without POP from 2007 to 2008. Operative billing data, including operative time, hospital cost, and the insurance billing statement, were obtained and reviewed. Surgeon payment was not included in this analysis. Hospital stay was also compared between the two groups. Results: A total of 45 patients were identified and included in this analysis of which 20 had SUI alone (A), 16 had SUI and anterior compartment prolapse (B), and 9 had SUI and both anterior and posterior compartment prolapse (C). For group A, on average, the insurance billing statements for STPM were $2,220 less per case as compared with CK (p < 0.001). For group B, on average, the insurance billing statements for STPM were $4,770 less per case as compared with CK (p < 0.001). For group C, on average, the insurance billing statements for STPM were $5,600 less per case as compared with CK (p = 0.11). There was no significant difference in operative time or hospital stay. Conclusions: The use of STPM for the treatment of POP with SUI is feasible and has long-term durable results. STPM compared with CK is significantly less costly for the hospital and the patient and/or insurance company. STPM does not increase hospital stay or operative time compared with prefashioned kits. We demonstrate our technique in a step-wise fashion in this short video. Accepted for presentation at the annual meeting of the American Urological Association, San Francisco, CA, May 29–June 3, 2010. No competing financial interests exist. Runtime of video: 8 min

V170 PELVIC ORGAN PROLAPSE: SURGICAL REPAIR WITH TAILORED PROLENE MESH

You have accessJournal of UrologyFemale Voiding Dysfunction (Pelvic Reconstruction & Incontinence)1 Apr 2010V170 PELVIC ORGAN PROLAPSE: SURGICAL REPAIR WITH TAILORED PROLENE MESH Kyle Richards, Bhavin Patel, and Gopal Badlani Kyle RichardsKyle Richards Kernersville, NC More articles by this author , Bhavin PatelBhavin Patel Winston-Salem, NC More articles by this author , and Gopal BadlaniGopal Badlani Winston-Salem, NC More articles by this author View All Author Informationhttps://doi.org/10.1016/j.juro.2010.02.225AboutPDF ToolsAdd to favoritesDownload CitationsTrack CitationsPermissionsReprints ShareFacebookTwitterLinked InEmail INTRODUCTION AND OBJECTIVES To describe the repair of pelvic organ prolapse (POP) with stress urinary incontinence (SUI) using surgeon tailored prolene mesh (STPM). Also, to compare the operative costs associated with the use of commercial kits (CK), with or without biomaterials, with STPM in the treatment of SUI with or without POP. METHODS A video shows our operative technique using STPM for the treatment of a patient with POP of the anterior and posterior compartments along with SUI. The technique entails a single vaginal incision, tailoring the mesh to a patient specific defect, tension-free retropubic support of mid and proximal urethra, apical support at the level of the sacrospinalis using a capio device, and posterior use of mesh as needed. A cost analysis was also performed by reviewing all operations at a single institution for uncomplicated SUI with or without POP from 2007-2008. Operative billing data including operative time, hospital cost, and the insurance billing statement were obtained and reviewed. Surgeon payment was not included in this analysis. Hospital stay was also compared between the two groups. The long-term outcome data have been previously published. RESULTS A total of 45 patients were identified and included in this analysis of which 20 had SUI alone (A), 16 had SUI and anterior compartment prolapse (B), and 9 had SUI and both anterior and posterior compartment prolapse (C). For group A, on average, the insurance billing statements for STPM were $2220 less per case as compared with CK (P value < 0.001). For group B, on average, the insurance billing statements for STPM were $4770 less per case as compared with CK (P Value < 0.001). For group C, on average, the insurance billing statements for STPM were $5600 less per case as compared with CK (P Value = 0.11). There was no significant difference in operative time or hospital stay. CONCLUSIONS The use of STPM for the treatment of anterior and posterior compartment prolapse with SUI is feasible and has long-term durable results. STPM compared to CK is significantly less costly for the hospital and the patient and/or insurance company. STPM does not increase hospital stay or operative time when compared with prefashioned kits. We demonstrate our technique in this video. Operative billing costs comparing STPM versus CK for SUI with or without POP STPM ($) CK ($) P-value Group A 3928.21 6150.10 <0.001 Group B 4919.11 9692.86 <0.001 Group C 6435.42 12042.44 0.11 © 2010 by American Urological Association Education and Research, Inc.FiguresReferencesRelatedDetails Volume 183Issue 4SApril 2010Page: e69 Advertisement Copyright & Permissions© 2010 by American Urological Association Education and Research, Inc.MetricsAuthor Information Kyle Richards Kernersville, NC More articles by this author Bhavin Patel Winston-Salem, NC More articles by this author Gopal Badlani Winston-Salem, NC More articles by this author Expand All Advertisement Advertisement PDF downloadLoading ...

Proposed Changes to Regulation Z: Highlighting Behaviors that Affect Credit Costs

On June 29, 2007, the Payment Cards Center of the Federal Reserve Bank of Philadelphia sponsored a workshop led by Jeanne Hogarth, program manager, Consumer Education and Research Section, Division of Consumer and Community Affairs, Federal Reserve Board of Governors, to discuss the Board's proposed changes to disclosure requirements for open-end credit, in particular, credit card billing statements and solicitation materials. Hogarth tied the proposed changes to her own research that identified certain behaviors most likely to affect the interest rates consumers pay for credit card borrowing. Given these research findings, Hogarth argued that having access to easily understood information about critical credit card terms and conditions can help consumers make more financially efficient decisions.

First Year of Utility's Customer Assistance Program a Success

This article discusses a program started by Central Arkansas Water (CAW) to help some of its needy customers with their water and sewer bills. CAW is funding the assistance program through coupons for goods or services that are inserted with the utility's monthly billing statements. Under the program, local merchants have the opportunity to include a coupon for goods or services in the utility's monthly billing statement. Proceeds from the advertising fees charged for the coupon insertions go to the customer assistance fund.

Reconstruction of extensive maxillary defects using zygomaticus implants

Maxillary reconstruction after maxillectomy remains a great challenge for the reconstructive oral and maxillofacial surgeon. This article is a clinical retrospective analysis of patients reconstructed with zygomaticus implants after maxillary ablation. The design of the study was a retrospective review of 9 patients requiring near-total or total maxillectomy for pathologic reasons. Clinical records, photographs, and radiographs were studied. Financial billing statements were reviewed to determine charges for implant reconstruction and method of payment. Maxillary reconstruction using zygomaticus and standard endosseous implants was performed in 9 patients. Maxillary resection was performed for the following reasons: salivary gland malignancy (n = 2), squamous cell carcinoma (n = 5), maxillary mucormycosis (n = 1), and extensive maxillary atrophy and infection secondary to subperiosteal maxillary implant placement (n = 1). A total of 28 zygomaticus implants and 10 standard endosseous implants were used to reconstruct the 9 patients. Six zygomaticus implants and 3 standard endosseous implants failed. The time of zygomaticus implant placement ranged from placement at the time of resection to 3.2 years after the resection. Five patients received radiation therapy. Five patients have been reconstructed with a maxillary obturator and have been functioning with the prosthesis for a minimum of 2 years. The combination of zygomaticus and standard endosseous implants can be used to reliably reconstruct patients after extensive resection of the maxilla.

Information Technology at APA: We’ve Got IT

Back to table of contents Previous article Next article The Medical Director's DeskFull AccessInformation Technology at APA: We’ve Got ITJames H. Scully Jr., M.D.James H. Scully Jr.Search for more papers by this author, M.D.Published Online:21 Nov 2003https://doi.org/10.1176/pn.38.22.0004The Information Technology (IT) Department, under the direction of William Bruce, provides support and technical guidance to meet the needs of APA members and staff. It serves as a staff resource for maintaining technology infrastructure and stewarding technology projects from early development through production support.With a staff of 14 and a budget of $1.8 million, IT calls upon its combined experience of 106 years to provide day-to-day internal support for staff operations, as well as direct member support via long-term development projects and Web applications.APA’s IT infrastructure is built on enterprise-class industry standards. Using first-tier vendors for hardware and software, IT provides a secure and stable environment for office operations. Staff is currently planning a major update in the security and authentication systems in conjunction with a network system upgrade. When complete, these updates will bring state-of-the-art network services to APA’s central office, providing improved internal quality of service and systems availability.Now at the top of the department’s project list is the implementation of an organization-wide association management system (AMS). APA is in the process of replacing its membership system with a more evolved business-processing system that will provide improved abilities to manage the Association’s data needs, such as improved reporting capabilities, more accurate billing statements, and tighter integration between systems and departments. Staff, working closely with a committee consisting of members, consultants, and district branch executives, has selected TMA Resources’ membership relations management software TIMSS 6.NET to replace our existing member management system. The new system will integrate the functions of several offices, thus simplifying the internal flow of information between offices and improving the overall quality and currency of data.Initially, this system will be used in the Membership Department and Answer Center, and by the accounts-receivable team. The system will be then made available to district branches and other APA departments over time. More information about TMA Resources and TIMMS 6.NET is posted on the Web at www.tmaresources.com.The result is that members will see improvements in the accuracy of the Association’s reports, as well as improvements in the “Members Corner” area of APA’s Web site due to the improvements in e-commerce and Web applications that the new system will facilitate.On other fronts, IT has been working closely with the Communications Department on the redesigned APA Web site and DB Extranet projects. The new site will reflect a much-improved public presence for the Association. The site is expected to be launched some time this month. This should coincide with the launch of the DB Extranet, a site specifically for district branch staff to find useful information. The extranet will serve as an information source for DB executives, as well as a forum for online communication with colleagues.• In other areas, IT is involved in facilitating several projects to improve APA’s technical capabilities. For example, in APPI, the IT staff have been working closely with production managers to upgrade APPI’s publishing fulfillment system.• IT recently aided in the selection of a new registration-system vendor to address technical problems experienced during previous annual meetings.• IT will be working with the new vendor and Annual Meetings Department staff to develop the online registration system and the on-site self-registration kiosks.• IT is working collaboratively with the Office of Research to develop a site to facilitate the submission of ideas and changes to the DSM-V development process.IT continues to work to improve the technical capabilities of the Association. Feel free to forward your comments, ideas and/or suggestions to me at [email protected]. ▪ ISSUES NewArchived

A financial analysis of maxillomandibular fixation versus rigid internal fixation for treatment of mandibular fractures

Purpose: The aim of this study was to compare the cost-effectiveness of mandibular fracture treatment by closed reduction with maxillomandibular fixation (CRF) with open reduction and rigid internal fixation (ORIF). Patients and Methods: This was a retrospective study of 85 patients admitted to the Oral and Maxillofacial Surgery Service at San Francisco General Hospital and treated for mandibular fractures from January 1 to December 31, 1993. The patients were divided into 2 groups: 1) those treated with CRF and 2) those treated with ORIF. The outcome variables were length of hospital stay, duration of anesthesia, and time in operating room. The charge for primary fracture treatment included the fees for the operation and hospitalization without any complications. Within the group of 85 patients treated for mandibular fractures in 1993, 10 patients treated with CRF and 10 patients treated with ORIF were randomly selected, and hospital billing statements were used to estimate the average charge of primary treatment. The average charge to manage a major postoperative infection also was estimated based on the billing statements of 10 randomly selected patients treated in 1992 (5 treated with CRF, 5 with ORIF) who required hospital admission for the management of a complication. The average total charge was computed by using the average charge for primary treatment plus the incidence of postoperative infection multiplied by the average charge for management of that complication. Results: Eighty-five patients were included in the study. The average charge for primary treatment was $10,100 for the CRF group and $28,362 for the ORIF group. The average charge for the inpatient management of a major postoperative infection was $26,671 for the CRF group and $39,213 for the ORIF group. The average total charge for management of a mandible fracture with CRF was $10,927; the total charge for the ORIF group was $34,636. Conclusion: The results of this retrospective study suggest that the use of CRF in the management of mandibular fractures at our institution provides considerable savings over treatment by using ORIF. The use of ORIF should be reserved for patients and fracture types with specific indications. © 2000 American Association of Oral and Maxillofacial Surgeons

Technology status evaluation report: Computerized endoscopic medical record systemsNovember 1999

Technology status evaluation report: Computerized endoscopic medical record systemsNovember 1999

CANCER-PATIENTS - THE SURVIVAL AND EXPENSE OF TRADITIONAL CARE AND HOSPICE CARE

Hospice care is a reasonable treatment strategy for those cancer patients whose disease process is no longer responsive to standard treatment regimens or who are unable to tolerate the adverse side effects of continued aggressive therapy. A 1:1 matched case-control study design that designated those patients selecting the hospice model of care as controls and those receiving acute care as cases was utilized. Data was abstracted from medical records and financial billing statements. The difference between total hospital charges plus hospice charges during the last 6 months of life for the hospice patients ($35,625) compared to the non-hospice patients ($50,152) was statistically significant. The hospice model of care may be a less costly option for those cancer patients where palliation is the objective.

Peranan Audit Internal Pada Pembiayaan Kelompok Mikro Perempuan Dalam Upaya Pencegahan Frauding

The purpose of this study was to see how the role of internal audit on women's microfinance at PNM Mekaar in fraud detection and prevention. The research used a qualitative approach, making direct observations, conducting interviews and collecting data in the form of documents carried out by internal audits. Where the company's internal audit is active on the financing of women's micro groups in the prevention of fraud with evidence in the 2017 examination which revealed that during the examination of 4 groups there was no fraud, including delinquency in payment of insurance claims, customers who died had not received complete insurance documents, the use of bailout funds by one of the customers, monitoring activities are not in accordance with the control provisions which must be done once a month and billing statements for three customers who have paid three times but are not recorded by the head office system.