Williams Community Hospital case is appropriate for use in an undergraduate- or graduate-level internal auditing or external auditing course. It engages students with a realistic simulation that incorporates the complete internal audit engagement for a hypothetical company, including identifying risk, planning, executing fieldwork, and reporting. Students are given an overview of the Williams Community Hospital, along with supporting documentation. Their task is to attest to the hospital's compliance with specified requirements of the Stark Law (http://www.starklaw.org) and perform testing for physician recruitment line of credit and check processing to attest to adherence to company policies and procedures. To complete the tasks students must review the supporting documents, as well as perform risk assessment and compliance procedures, and prepare an audit report (the supporting documents are available for download, see Appendix A in the print journal). These Teaching Notes contain the solutions to the case and teaching and learning...

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