Obamacare Risks: How Auditors Can Identify and Measure Them
Although the employer mandate for the Affordable Care Act (ACA or “Obamacare”) doesn't go into effect until 2015, warning alarms are already sounding. A recent survey found that a large number of companies don't have the trained staff in place they will need to identify and quantify Obamacare risk exposures for their firms—and too many have little knowledge about the ACA. Auditors must help. So how can auditors identify and measure Obamacare risks?
Woodlock, P. and Counts, R.W. (2014), Obamacare Risks: How Auditors Can Identify and Measure Them. J. Corp. Acct. Fin., 25: 17-27. https://doi.org/10.1002/jcaf.21950