Physician agreements, which encompass on-call agreements, medical directorships, recruitment agreements, etc. are often an area of interest that bridges both compliance and internal audit. Compliance generally focuses on specific regulatory compliance considerations (for example Stark Law); however, there are other operational aspects and processes to include in an internal audit of physician agreements.  In addition, there are two overarching and interrelated aspects to consider when performing an internal audit of physician agreements, contract management and payments.