State your opinion as to which OIG guideline would be the single most significant aspect of a compliance plan for a small practice.

The Office of Inspector General (OIG) has established a set of guidelines (e.g., auditing, monitoring, internal controls, sampling, due diligence, and standards of organizational and employee behavior, etc. Page 508 of the textbook) that physician practices should follow when creating a compliance plan. State your opinion as to which OIG guideline would be the single most significant aspect of a compliance plan for a small practice. Provide a rationale for your response.
According the text, the fundamental purpose of a compliance plan is to create an organizational culture that promotes the prevention, identification, and resolution of issues associated with risk. Suggest two (2) main aspects of a management strategy necessary to create this type of culture. Support your recommendations with at least one (1) real-world example.