AC599 Unit 5 Capstone Evidence Collection Plan Example

Course	AC599 Graduate Capstone in Accounting
Unit	Unit 5
Paper type	Evidence collection plan
Length	About 540 words, 4 pages double-spaced
Format	APA 7 student paper
School	Purdue University Global
Program	MS in Accounting
Updated	October 2026

Free sample paper for AC599 Unit 5

Nine Sources and a Missing Month: A Unit 5 Evidence Collection Plan for a Health Claims Reserve

[Student Name]

Purdue University Global

AC599: Graduate Capstone in Accounting

Unit 5 Evidence Collection Plan

[Instructor Name]

[Date]

Hollis Creek Supply, its vendors and every figure are composite; the actuarial guidance, standard and text cited are real.

What this part is doingStating the early gap and the register's columns in the lead shows the plan's purpose.

The Source Register

1. Medical lag report. Holder: third-party administrator. Format: monthly spreadsheet of paid claims by month incurred and month paid, January 2024 to September 2026, updated through December after year end. Access confirmed: October 6. Status: obtained, except March 2024, which was missing from the first file. The administrator resent it on October 14. Fallback: if a month cannot be supplied, it is excluded from factor development and the exclusion is disclosed.

2. Pharmacy claims report. Holder: pharmacy benefit manager. Format: weekly claims by fill date and payment date. Access confirmed: October 8. Status: obtained.

3. Enrollment by month. Holder: payroll. Format: count of employees and covered dependents by month, with names replaced by identifiers. Status: obtained.

4. Stop-loss contract. Holder: controller. Format: PDF. Status: obtained. Key terms: $150,000 specific deductible per member per year, reimbursement within 60 days of a complete claim filing.

5. Large claim report. Holder: administrator. Format: case summary for members with claims above $75,000. Status: obtained for one member above the deductible and two approaching it.

6. Plan document and 2027 amendments. Holder: human resources. Status: obtained. Relevance: the January deductible change.

7. Administrator processing statistics. Holder: administrator. Format: average days from receipt to payment by quarter. Status: requested October 8; confirmed October 20. Relevance: a change in processing speed would distort completion factors.

8. General ledger detail for claims expense. Holder: controller. Status: obtained. Relevance: the reconciliation below.

9. Prior year-end reserve workpaper. Holder: controller. Status: obtained. Relevance: the hindsight test.

Reconciliation Before Use

Each claims source is tied to an independent total before analysis. The medical lag report's paid totals by calendar month must agree with the administrator's monthly funding requests, which Hollis Creek paid from its bank account and recorded in the ledger. The pharmacy report must agree with the pharmacy manager's invoices. Differences above $1,000 in any month are investigated. A first pass found the lag report $14,200 below the funding requests for July 2025; the administrator traced it to a provider refund recorded as a negative claim in a different month, and the difference cleared.

Reconciling every claims file to the cash Hollis Creek actually paid out turns third-party data into evidence, because a lag triangle that does not tie to the bank could be missing claims or counting them twice, and the estimate would inherit the error.

What this part is doingThe highlighted sentence explains why reconciliation precedes analysis, the principle graders look for in an evidence plan.

Privacy

Claims data is protected health information. Only aggregated amounts by month are used, member identifiers are replaced, and the one large claim is described by amount and status only. Files are stored on the controller's restricted drive and deleted after the capstone (Actuarial Standards Board, 2011).

Deadline

All sources must be in hand by November 15 so the December run-out can be added in January. If any source is still missing then, the analysis proceeds without it and the gap is disclosed as a limitation (American Institute of Certified Public Accountants, 2020; Friedland, 2010).

What this part is doingEnding on the deadline and fallback shows the plan cannot be stalled by one missing file.

References

Actuarial Standards Board. (2011). Incurred health and disability claims (Actuarial Standard of Practice No. 5). Actuarial Standards Board.

American Institute of Certified Public Accountants. (2020). Auditing accounting estimates and related disclosures (Statement on Auditing Standards No. 143). AICPA.

Friedland, J. (2010). Estimating unpaid claims using basic techniques. Casualty Actuarial Society.

AC599 Unit 5 instructions, in plain terms

The fifth AC599 unit asks you to plan how you will collect the evidence your method needs. Build a source register listing each document or dataset with its holder, format, the date access was confirmed, its status and a fallback if it never arrives. Note any gap discovered on first receipt and how it was resolved. Explain how each data source will be reconciled to an independent total before use, and report any reconciling differences found so far with their causes. Address confidentiality, especially for sensitive data such as health or payroll records: what is removed, where files are kept and when they are deleted. Set a deadline after which analysis proceeds without missing items, and say how gaps will be disclosed. Reference the professional guidance, auditing standard and a methods source in APA 7.

How the AC 599 Unit 5 example is put together

The sample's register lists nine sources: the medical lag report, missing March 2024 until resent on October 14; pharmacy claims; enrollment with identifiers replaced; the stop-loss contract with its $150,000 deductible; the large claim report; the plan document and 2027 amendments; processing statistics; ledger detail; and the prior year-end workpaper. The reconciliation section ties claims to funding requests and traces a $14,200 July 2025 difference to a provider refund. The highlighted sentence explains why reconciliation turns third-party data into evidence. A privacy section limits use to monthly aggregates, and a November 15 deadline sets the fallback.

AC599 Unit 5 rubric: what earns full points

Evidence plans in AC599 earn points for a complete register and attention to data reliability. Graders check that each source has a holder, format, status and fallback, and that gaps are recorded with their resolution. The rubric rewards reconciling third-party data to independent totals before use and explaining any differences. Appropriate confidentiality measures for sensitive data show professional care. A deadline with a disclosure plan for missing items shows the project cannot stall indefinitely. Plans that list sources without status, skip reconciliation or ignore privacy lose credit. A clear register and APA 7 references support the plan. Graders also look for a dated note of every gap found on receipt and how it was closed.

AC599 Unit 5 help from the desk

Weak Unit 5 plans list the data the student hopes to get without confirming access, so analysis stalls when files never arrive. Gaps in received files go unnoticed until results look odd. Third-party data is used without tying it to anything the organization controls. Privacy is ignored even for health or payroll data. There is no deadline or fallback, so one missing file delays the whole project. If your capstone draws on different sources, a writer can build the register, reconciliations and privacy measures for your data. Students also forget to record when access was confirmed, so a reviewer cannot judge whether delays were avoidable. A dated register solves that.

Get an AC599 Unit 5 example written to your instructions

List every document or data set your method relies on, who holds each one and what you have received so far, then add the Unit 5 prompt and rubric. The plan returned registers each source with a status and a fallback, flagging gaps before the analysis leans on them. As a rule it is delivered in 24-48h, and the first custom sample is free. The paper above is an original model document written by our desk, not a submitted student paper and not an official Purdue University Global document.

More AC599 papers and MS in Accounting samples

AC599 Unit 5 questions, answered

What if the organization will not release some records?

Record that as a status, choose a fallback, and state what the fallback costs in certainty. This sample plans to classify two uncoded invoices from statement-of-work dates if the partner never supplies detail, and marks the result as an estimate. A plan that quietly drops the records usually surfaces later, when a grader notices the total no longer ties to the ledger.

Should the plan include the actual data?

Usually not. The plan describes each source and confirms access; the data itself belongs in the analysis or an appendix, anonymized. Where your prompt asks for samples, a few rows with names replaced by role codes are generally enough to show the format. This sample describes the exports and their row counts without reproducing any record.

How detailed should the confidentiality section be?

Enough that a reader can see what was removed and where files live. This sample replaces names with role codes, keeps payment data inside the controller's system and names the storage location. Sections that grade professional conduct often look for exactly these three points, and a single sentence promising confidentiality generally earns less than a short concrete list.

Where can I find a free AC599 Unit 5 sample paper?

This page holds a full AC599 Unit 5 evidence collection plan covering the claims data behind Hollis Creek Supply's health reserve, with a nine-source register, reconciliations to cash, privacy measures and APA 7 references.

What was the $14,200 difference in July 2025?

A provider refund recorded as a negative claim in a different month of the administrator's report. Once traced, the lag report agreed with the cash Hollis Creek had funded.