Over the last couple of years, the 
Department of Health and Human Services (HHS) conducted "desk audits" of
 166 covered entities and 41 business associates. These audits focused 
on select HIPAA privacy, security and breach notification requirements. 
HHS has not released its official findings from the audits yet, but it 
has identified serious compliance gaps in the following areas:
 
- Security risk analysis
 - Security risk management
 - Right of access to protected health information (PHI)
 
 
Employers that sponsor 
group health plans should periodically review their compliance with 
HIPAA rules, including whether their security analysis and risk 
management for electronic PHI is up to date. Employers should also watch
 for more guidance from HHS on these compliance requirements.