Meaningful Use Risks

 Internal Audit Assessment and Response

The level of strategy, information technology, and process change currently occurring for healthcare providers is unprecedented. One of the most significant initiatives relates to financial incentives available under the American Recovery and Reinvestment Act of 2009 (ARRA). Under ARRA, eligible professionals (EPs), eligible hospitals (EHs) and critical access hospitals (CAHs) can receive financial incentives as they adopt, implement, and upgrade Electronic Health Records (EHR) technology. These provisions of ARRA are referred to as the Health Information Technology for Economic and Clinical Health (HITECH) Act. Providers must use EHR in a manner that meets the criteria for Meaningful Use (MU), as outlined by The Centers for Medicare & Medicaid Services (CMS), to receive the financial incentives. CMS has proposed a three-stage approach (Capture/Share Data, Advanced Care Processes with Decision Support, and Improved Outcomes) for the adoption of EHR and related technology solutions.

We wish to thank the following individuals, without whom this resource would not be available.

PwC Whitepaper Project Team
David Merriam, CPA, Partner
Gary Moss, CPA, Managing Director
Anwesha Dutta, Manager

AHIA Whitepaper Project Team
Mark Eddy, CPA, HCA Healthcare
Michael Fabrizius, CPA, Carolinas Healthcare System
Linda McKee, CPA, Sentara Healthcare
Glen Mueller, CPA (Chair), Scripps Health
Mark Ruppert, CPA, Cedars-Sinai Health System
Debi Weatherford, CPA, Piedmont Healthcare

Additional Contributors:
We appreciate the support of numerous colleagues who assisted in the review of this document.

For more information contact PwC's National Healthcare Provider Assurance leader, Tim Weld, at or PwC's Meaningful Use Advisory Program leader, Anwesha Dutta at

The Meaningful Use Risks - Internal Audit Assessment and Response White Paper can be accessed to following link.