What materials are essential for a retrospective audit?

The correct choice highlights the comprehensive materials necessary for conducting a retrospective audit, which focuses on reviewing past medical record documentation and related billing processes to ensure accuracy and compliance.

The inclusion of medical records is critical, as they provide the primary data needed to validate the services billed and to assess the appropriateness of diagnoses and treatments documented. Audit forms help standardize the audit process, allowing auditors to systematically review the records against established guidelines and criteria. Coding manuals are essential for verifying that the codes used in billing align with the documented medical services, as correct coding directly affects reimbursement and compliance with regulations.

Explanation of the other materials reinforces this understanding. While claim forms and patient surveys provide valuable information about the patient experience and billing submissions, they do not offer the detailed clinical information needed for a retrospective audit. Similarly, billing software and training materials are supportive tools but do not constitute primary data for reviewing past claims. Financial reports and payer contracts are more related to financial oversight and contractual obligations rather than the specific clinical and billing data required for an effective audit process.

Overall, the selected materials in the correct option encompass the necessary elements required to perform a thorough audit, ensuring proper evaluation and adherence to policies and regulations.