Which HIM professional's work is audited during an audit?

The work of a coder is typically the focus during an audit primarily because coding is the process of translating medical diagnoses and procedures into universally accepted alphanumeric codes. Accurate coding is essential as it directly impacts billing and reimbursement in healthcare settings. Audits are conducted to ensure that the coding is done correctly, which validates the integrity of the data recorded in health information systems. Furthermore, audits help in identifying any discrepancies or patterns of coding errors that may lead to compliance issues, billing discrepancies, or under- or over-reporting of services provided.

While other professionals, such as Health Information Managers, Data Analysts, and Compliance Officers, play critical roles in managing health information, ensuring data accuracy, and maintaining regulatory compliance, the coder's work is particularly scrutinized during audits due to its direct implications on revenue and compliance with coding guidelines. The coder's role is foundational because it affects how data flows through the healthcare system and ultimately contributes to the overall quality and integrity of health information management.