HHS Office for Civil Rights has yet to develop a revised protocol for conducting the audits. OCR Director Jocelyn Samuels declined to offer a timeline for when OCR plans to resume its audits. Audit launch was stalled in September due to a delay in the rollout of technology to collect audit-related documents from covered entities and business associates. Samuel says audits will include covered entities as well as business associates, who are now directly liable for HIPAA compliance under the HIPAA Omnibus Rule. The audits “will enable OCR to identify best practices and proactively uncover risks and vulnerabilities””]
Source: https://www.careersinfosecurity.com/hipaa-audits-are-still-on-hold-a-7790