DAVID LEMOINE, CPA, FHFMA
President and Chief Executive Officer
David LeMoine has been the President and Chief Executive Officer of CHAN Healthcare Auditors since it was founded in 1997. Even before then, he had earned a reputation as a pioneer in internal auditing for tax-exempt healthcare companies. As a partner with Arthur Andersen & Co., he was responsible for the firm’s healthcare practices in Arizona and New Mexico, providing audit and consulting services to large, multi-hospital systems and small rural hospitals. During this period, he also helped establish and headed the firm’s national healthcare auditing training programs.
While a partner in the Phoenix office of the former Peat Marwick Main & Co., Mr. LeMoine led the effort that resulted in the firm winning the contract to audit Arizona’s Medicaid program, the nation’s first capitated Medicaid program.
By 1988, he was ready to take his considerable healthcare auditing experience in a new direction. He became the Senior Vice President of Audit Services for the Daughters of Charity National Health System (DCNHS), now Ascension Health. It was his job to develop and implement the internal audit function. In three years, he built an internal audit function for DCNHS that consisted of more than 40 hospitals throughout the U.S. It was one of the first tax-exempt healthcare internal auditing systems of its kind, and along with his considerable external audit experience, cemented his reputation as “the auditor’s auditor.”
Mr. LeMoine’s reputation as an industry statesman grew during the 1990s when he served as national chairman of the Healthcare Financial Management Association. During his term, he championed the internal audit function and strong corporate governance as ways to improve healthcare financial management.
In 1997, the CEO of Catholic Health Initiatives (CHI) asked Mr. LeMoine to apply his internal audit model to the CHI system. That request, along with growing interest throughout the healthcare industry, led to DCNHS’s decision to spin off its internal audit function as a separate company. In 1997, Mr. LeMoine was named President & CEO of that company, the Catholic Healthcare Audit Network, LLC, now known as CHAN Healthcare Auditors.
Since then, CHAN has built internal audit functions at more than 20 tax-exempt healthcare companies. Today, CHAN is the largest healthcare internal auditing company in the United States.
Mr. LeMoine holds a B.S. in business administration from Illinois State University and a master of accounting science degree from the University of Illinois in Champaign. He has held adjunct teaching positions at the University of Illinois, Arizona State University, and Washington University School of Medicine.
He serves on the board of the social service organization Kingdom House. He is a fellow of the Healthcare Financial Management Association, and a member of the American Institute of Certified Public Accountants and the Institute of Internal Auditors. He is on the Finance/Audit Committee of the Sisters of the Holy Cross. He qualifies as an audit committee “financial expert” as defined by the Securities and Exchange Commission. In his 36-year career, Mr. LeMoine has served on several tax-exempt Boards of Directors and has worked with more than 100 different audit committees ― developing committee charters and educating members about their roles and responsibilities.
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