Every practice and even every billing company should have audit trail on their PM Software. This means that each person entering any data into any account, billing, etc will be responsible INDIVIDUALLY as well as the company as a whole. For example, if you are an "employee" in a doctors office and you are billing charges and there is an audit, both YOU and the provider can be held responsible both individually. Being an employee has NO protection from any compliance issues, fraud and/or abuse. Rules are clear that if you bill it .. YOU should know what your billing. This is why an audit trail is VITAL (in addition to being required due to HIPAA) so that EVERY person who touches any of the billing can be held accountable. If a mistake is made you can see where and by whom it was made with an audit trail. Likewise with HIPAA each computer requires each employee with access to have their OWN login.