You are to assume the role of internal auditor for Williams Hospital. You have been provided with the narrative pertaining to the entity and its internal audit department, and have selected documents and records. $1.$ Review the Stark Law requirements. Williams Community Hospital: An Internal Auditing Case $339$ Issues in Accounting Education Volume $31,$ Number $3,2016($a$)$ Identify and list the risks Williams Hospital faces for noncompliance with the Stark Law regarding the establishment of physician group agreements. $($b$)$ Include in your discussion the possible violations for the hospital. $($c$)$ For each risk, list specific compliance measures and procedures that the hospital should employ to protect itself and its physicians from the risk of noncompliance with the Stark Law. For example, the hospital should develop procedures to ensure that all agreements with physician groups are in writing and for a period of at least one year. $2.$ Review the Internal Control policies and procedures for processing physician group requests for payment under the line$-$of$-$credit agreement, which are referred to as draw requests. List risks associated with the processing of draw requests that may lead to inappropriate payments being made to physicians. $3.$ Complete the audit program provided for testing compliance with the Stark Law for the three selected physician recruitment agreements: FV Family Doctors, ABC Medical Group, and Joy Medical Group. Also test compliance of the nine line$-$of$-$credit draw requests $($three for each of the physician groups$)$ with the hospital$$s policies and procedures, including timeliness, accuracy of calculations, approval, agreement to budget, and adequacy of support. All of the relevant information to complete the compliance testing is provided in the Exhibit documents. Each step on the Audit Program Checklist should be completed $($see below$).$