What is generally included in the scope of a retrospective audit?

A retrospective audit primarily focuses on examining past claims and services that have already been rendered and billed to determine their accuracy and compliance with coding and billing standards. By reviewing claims submitted for payment, auditors can assess the appropriateness of the coding, documentation, and medical necessity of the services provided. This type of audit enables organizations to identify discrepancies, rectify errors, and improve future billing practices based on past data.

The other options do not align with the definition and focus of a retrospective audit. For instance, examining coding practices for future services is more aligned with prospective audits where future claims and coding practices are evaluated. Assessing staff performance during audits is typically part of a different evaluative process that may involve performance reviews or compliance training, rather than solely focused on the claims already submitted. Lastly, future planning for additional audits speaks to a proactive approach and strategic planning, which is not the aim of a retrospective review that hones in on past services.