J. Graham Inc. was founded by experienced claims audit personnel with an exceptional track record of producing results on claims audits for some of the largest employers in the country. Our firm is built on professionals with experience auditing data sets as large as $5 billion and as small as $3 million using various audit approaches including random sample, targeted, and comprehensive. Our staff has audited every major national carrier with ASO business including Aetna, Anthem, Cigna, Humana, Meritain, UMR, UnitedHealthcare and practically every BCBS plan in the country.