Which component of the audit report addresses the cause of any identified errors?

The component of the audit report that addresses the cause of any identified errors is the discussion section. This part of the report typically includes a detailed analysis of the findings, allowing for an in-depth exploration of the errors identified during the audit. By discussing the causes, auditors can provide insights into why these errors occurred, whether due to misunderstandings in coding guidelines, inconsistent documentation practices, or other contributing factors. This section aims to promote understanding and awareness, enabling the healthcare provider to rectify issues and improve compliance and coding accuracy in the future.

In contrast, the recommendations section focuses on suggesting improvements based on the findings rather than examining their underlying causes. Report attachments usually serve as supplementary information that supports the main report; they do not primarily address the reasons behind the errors. Lastly, the objectives section outlines the goals and purposes of the audit but does not delve into the specifics of the findings and their causes.