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When PHI Is Sent or Received Over an Electronic Network

question 84

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When PHI is sent or received over an electronic network there must be measures to guard against unauthorized access. This is covered under which security rule standard?


Definitions:

Consolidation Worksheet

A tool used in preparation of consolidated financial statements that helps combine the financials of a parent company and its subsidiaries.

Goodwill

An intangible asset on a company's balance sheet representing the premium paid over the book value of the assets acquired in a merger or acquisition.

Undervalued Equipment

Equipment or assets that are appraised or recorded on financial statements at a value less than their true market value.

Outstanding Voting

Refers to the shares of a corporation that are issued and held by shareholders, including those with voting rights.

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