The Definition of an ESM Audit and Its Importance

esm audit

A very important aspect of an ESM audit involves the verification of the source coding and the flow chart that provide a reliable breakdown of the entire transaction and communicate to the audiologist what is required to be tracked for analysis. While most companies will try and ensure that all data is captured and documented accurately, missing or corrupted data can significantly impact the quality of the information. It is imperative that all business owners have an ESM audit completed in order to understand and control any problems that could occur with their cash flows and overall financial performance.


The objective of the audit is to determine if the information provided by the customer is reliable and accurate and if the source codes match the information provided within the transaction log. The data from the customer’s audit will be compared to the data captured within the system. This is done with the help of a chart that lists the customer’s transaction code, the difference between the source codes and the customer’s internal audit data, and the results of the comparison. If the results show that the discrepancies are not significant and cannot be identified as being caused by errors, then the audit is deemed incomplete.


While performing an audit of the customer’s records, any possible errors are noted along with their source and a report of their severity is given. Once all data is collected, it is reviewed to identify areas of concern. This review involves the auditor speaking with the customer and the lead, if any, to determine what further actions may be taken to resolve the issues. Often times adjustments are made to the data in an effort to remove any erroneous data. In cases where corrections cannot be made, the audit is then completed in order to ensure that all areas of the system are accurately recorded.

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