To provide independent pharmacies with the knowledge and tools to see audits for the purpose they serve, while minimizing the impact of recoverable monies by health plans. Pharmacy Benefit Managers (PBMs) and processors have a responsibility to their health plans to manage their complete program costs. The Centers for Medicare and Medicaid are included among these as the largest, especially with the growing increase in drug costs. Pharmacy audits are a means to maintain the PBM/processors cost and value to those plans and ensure or prevent fraud, waste, and abuse.