In the wake of several large breaches, OCR is ready to ramp up its oversight of HIPAA compliance as it embarks upon Phase 2 of its HIPAA privacy, security, and breach notification audits. OCR began preparing for this round of audits around the same time that news broke of the second-largest HIPAA breach in the U.S., a hacking incident that affected 4.5 million patients treated at or referred to Tennessee-based Community Health Systems, Inc.