Final answer:
d) Office of the Inspector General (OIG). The Office of the Inspector General (OIG) defines the essential elements of a comprehensive compliance program in the healthcare industry.
Step-by-step explanation:
The entity that defines the essential elements of a comprehensive compliance program is the Office of the Inspector General (OIG). The OIG is an agency within the U.S. Department of Health and Human Services (HHS) responsible for promoting efficiency and effectiveness in the operation of HHS programs, including compliance with laws and regulations.
The OIG publishes detailed guidelines called the Compliance Program Guidance for healthcare organizations, which outline the essential elements of an effective compliance program. These elements include implementing written policies and procedures, designating a compliance officer, providing employee training, conducting internal monitoring and auditing, and establishing a method for reporting suspected violations.
The other options mentioned in the question are not the specific entities that define the essential elements of a comprehensive compliance program. The Centers for Medicare & Medicaid Services (CMS), American Medical Association (AMA), and Health Insurance Portability and Accountability Act (HIPAA) are involved in healthcare regulation and standards, but they do not define the comprehensive compliance program.