摘要
Healthcare fraud, waste, and abuse losses are estimated to be as much as $700 billion per year. These losses contribute to rapidly increasing healthcare costs for all Americans and the lack of healthcare or the malpractice of healthcare for money motivations can result in death. The purpose of this article is to describe several different types of healthcare frauds that occurred and to offer suggestions related to the prevention and/or detection of this type of fraud. With a better understanding of the frauds that can take place, auditors can help protect society from both unfair healthcare costs and medical problems.