Mid-term Essay – CZS Medical Facilities
CZS Medical Facilities is a med sized health care provider traded on NASDAQ. CZS employs twenty
physicians, forty nurses, twenty support staff, and ten clerical workers. The clerical workers perform such
tasks as reception intake, correspondence, cash receipts, billing, appointment scheduling, checking patients’
medication, screening for COVID and taking patient samples of blood for testing.
Most patients pay for services rendered by cash or check on the day of their visit. Sometimes, however, the
physician who is to perform the respective services approves credit based on an interview. When credit is
approved, the physician files a memo with one of the clerks to set up the receivable using data the physician
generates.
The servicing physician prepares a charge slip that is given to one of the clerks for pricing and preparation of
the patient’s bill. At the end of the day, one of the clerks uses the bills to prepare a revenue summary and to
update the accounts receivable subsidiary ledger.
The front office clerks receive cash and checks directly from patients. The office clerks give each patient a
prenumbered receipt. The clerks take turns opening the mail. The clerk who opens that day’s mail
immediately stamps all checks “for deposit only.” Each day, just before lunch, one of the clerks prepares a
list of all cash and checks to be deposited in CZS’s bank account. The office is closed from 11:30 AM until
3:30 PM for lunch. Each Friday, when the office is closed, the office manager takes the deposits to the bank.
Checks are deposited each week. During lunch time, the clerk who opened the mail that day uses the list of
cash receipts and checks to update patient accounts.
The clerks take turns preparing and mailing monthly statements to patients with unpaid balances. One of the
clerks write off uncollectible accounts only after the physician who performed the respective services
believes the account will not pay and communicates that belief to the office manager. The office manager
then issues a credit memo to write off the account, which any clerk processes.
The office manager supervises the clerks, issues write-off memos, schedules appointments for the doctors,
makes bank deposits, reconciles bank statements, and performs general correspondence duties. If necessary,
a physician may help out.
Additional services are performed monthly by a local accountant who posts summaries prepared by the
clerks to the general ledger, prepares income statements, and files the appropriate payroll forms.
To address recent concerns related to the pandemic, management is considering adopting the use of facial
recognition technology for everyone including patients. Facial recognition is a method of identifying or
verifying the identity of an individual using their face. Face recognition systems can be used to identify
people in photos, video, or in real-time. Facial recognition could be used to recognize customers, speed up
service, verify legitimacy of transactions, and track ‘bad apples.’ Facial recognition software could also be
used to track employee habits, improve productivity, and enhance security in work areas that are supposed to
be limited to authorized users.
REQUIRED: In a memo to CZS Management, identify the control weaknesses at CZS Medical Facilities,
Inc. Describe the potential threat and exposure associated with each weakness and recommend how to best
mitigate each risk.
Item 1: Identify the control weaknesses at CZS Medical Facilities;
Item 2: Provide recommendations to mitigate each risk or weakness;
Item 3: Provide a list of pros and cons regarding the adoption of facial recognition technology. (Include at
least two pros and cons of the potential adoption. You are not being asked to make a decision regarding the
adoption.)
Upload Instructions: Suggested format: 11 pt or 12 pt; Times Roman; 1.15 space. Upload memo only. Try
to limit your memo to less than 1000 words.
Grading Rubric
Criteria Level 4 Level 3 Level 2 Level 1 Unacceptable
Essay
Assignment Student completely fulfills
assignment requirements
-Process Complete
-Due Dates Met
-Final Copy Submitted
-Format Correct
-Works Cited Incl.
Student completely
fulfills assignment
requirements
Student partially
fulfills assignment
requirements
(almost all)
Student partially
fulfills assignment
requirements
(almost all)
Student’s work in
no way relates to
assignment
Thesis Student’s thesis is a clear,
arguable, well developed,
and definitive statement
of position. It answers a
Student’s thesis is a
clear and arguable
statement of position
that answers a why or
Student’s thesis is a
clear, arguable
statement of
position
Student’s thesis is
an outline of
points; it is not an
arguable
Student’s work
does not have a
thesis
why or how question how question statement of
position
Development Student’s paper
demonstrates a logical,
mature, and thorough
development of points
that support the thesis
Student’s paper
demonstrates
adequate
development of
points that support
the thesis
Student’s paper
demonstrates an
adequate
development of
points that support
the thesis
Student’s paper
presents a
superficial
development of
points, many of
which do not
support the thesis
Student’s paper
does not present
any evidence of
development of
points that support
the thesis
Evidence:
Analysis
Synthesis
Student presents relevant
and fully analyzed textual
evidence to support the
thesis following the
evidence formula-16-
17pts.
Student synthesizes
textual evidence and
points back to thesis
statement
Student presents
relevant and
adequately analyzed
textual evidence to
support the thesis-
14pts.
Student makes an
attempt at synthesis
Student presents
relevant and
partially analyzed
textual evidence to
support the thesis-
13pts.
Student makes an
attempt at synthesis
Student’s textual
evidence is
irrelevant and is
not analyzed-
11pts.
Student makes no
attempt at
synthesis
Student provides
no textual
evidence to
support the
thesis—under 11
pts.
Student makes no
attempt at
synthesis
Opposition/
Refutation
Student clearly and fully
explains opposition and
persuasively refutes it
Student explains
opposition and gives
refutation
Student explains
opposition and gives
refutation
Student does not
include op./ref. in
paper
Student does not
include op./ref. in
paper
Citation Student follows citation
format with meticulous
care. Includes proper
footnoting technique,
along with a complete
works cited list.
Student follows
citation format with
care. Includes proper
footnoting technique,
along with a
complete works cited
list.
Student follows
citation format with
meticulous care.
Includes proper
technique, along
with a
partial/mediocre
works cited list.
Student does not
follow citation
format. Does not
include proper
footnoting
technique, works
cited list is
missing.
Incomplete or
Missing
Mechanics Sentence structure is
correct. Punctuation and
capitalization are correct.
Sentence structure is
generally correct.
Some awkward
sentences do appear.
1 or 2 errors in
punctuation and/or
capitalization.
Work contains
structural
weaknesses and
grammatical errors.
There are 3 or 4
errors in punctuation
and/or
capitalization.
Work contains
multiple incorrect
sentence
structures.
4 or more errors
in punctuation
and/or
capitalization.