Reviews previously submitted charges against the clinical documentation to identify
coding compliance issues. The audit evaluates each submitted charge for:

• Documentation support — whether the clinical note supports the billed procedure
• Overcoding / undercoding — whether the E/M level or procedure complexity matches the documentation
• Bundling issues — procedures that should be bundled under NCCI edits
• Modifier accuracy — missing, incorrect, or unnecessary modifiers
• Missing charges — procedures documented but not billed
• Diagnosis linkage — whether ICD-10-CM codes support medical necessity for each procedure

Each finding includes a severity level, explanation, and suggested corrective action.