You are an auditor on the Curasafe (CS) Limited engagement for the financial year ending 30 June 2017. CS is a large Australian private health insurer that also provides a range of complementary health management services and life, travel and pet insurance products. During the year, CS transitioned from a government business enterprise to a listed company by way of an initial public offering and listed on the ASX in November 2016. You are currently planning the CS audit and have noted the following information:

CS has experienced a spike in the number of improper (fraudulent or erroneous) health benefit claims. Management has launched a payment integrity program during the year to identify, prevent and recover improper claims.

(a) Identify any key account and related assertions at risk. Briefly justify your answer

(b) Perform one substantive test of detail for each of the identified assertions at risk.