When auditing operative reports, the header describing the procedure:

The header of an operative report serves as a brief overview, typically summarizing the procedure that was performed. However, it doesn't always provide exhaustive detail to substantiate the entire procedure documented in the body of the report. While the header should accurately reflect what was done, it may not encompass all specifics necessary for thorough support, especially if the main body of the report contains more detailed descriptions that clarify or provide context.

Option C emphasizes this aspect, pointing out that the header alone may lack the complete details needed to support the coding or medical necessity required for billing and auditing purposes. This understanding is crucial for auditors because it highlights the importance of examining the entire operative report, not just the header, to ensure comprehensive documentation and compliance with coding standards. The auditor must consider the entire narrative of the procedure for accurate assessment, rather than relying solely on the summary provided in the header.