What type of record must be maintained for audits in a healthcare setting?

Comprehensive health records following regulations must be maintained for audits in a healthcare setting because these records provide a thorough and accurate account of a patient's medical history, treatment, and care provided. Compliance with healthcare regulations, such as those outlined by federal laws (e.g., HIPAA) and various accreditation requirements, ensures that the records are complete, secure, and readily available for review during audits.

These comprehensive records not only support legal and ethical standards but also demonstrate the quality of care provided to patients, ensuring that healthcare organizations can substantiate their practices and billing. Maintaining complete health records is crucial for demonstrating compliance and accountability, which are fundamental to healthcare auditing processes.

In contrast, relying solely on patient information or only financial records would not provide the full picture needed for audits, and verbal agreements lack the necessary documentation to support legal and operational accountability.