Sources
1. 2018 United States Sentencing Commission Guidelines Manual, Section 8B2.1 [Effective Compliance and Ethics Program]
2. U.S. Department of Health and Human Services Office of Inspector General, Publication of the OIG Compliance Program Guidance for Hospitals, 63 Fed. Reg. 8987 [1998].
3. New York State Authorities Budget Office, Assessment of the Effectiveness of Internal Controls - - Office of the New York State Comptroller Division of Local Government and School Accountability, Local Government Management Guide, Management's Responsibility for Internal Controls.
4.Centers for Medicare and Medicaid Services, Combating Medicare Parts C and D Fraud, Waste, and Abuse Web-Based Training Course (January 2019).
5. Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing (Standards)[2017].
6. Social Services Law section 363-d and 18 NYCRR Part 521.
7. New York State Office of the Medicaid Inspector General, Compliance Program Review Guidance, New York State Social Services Law Section 363-d and Title 18 New York Code of Rules and Regulations Part 521 Compliance Program Review Guidance [2016].
8. NIST Special Publication 800-53 Rev. 4, Security and Privacy Controls for Federal Information Systems and Organizations.