Which of the following is considered a helpful audit tool?

CPT Assistant is a valuable audit tool because it provides detailed guidance and information regarding the proper use of Current Procedural Terminology (CPT) codes. This resource helps auditors ensure that coding practices align with the latest coding conventions and guidelines, which is essential for accurate billing and compliance. CPT Assistant includes articles, case studies, and coding examples that clarify complex coding scenarios, making it easier for auditors to evaluate the appropriateness of codes used in medical documentation.

In contrast, while other options such as patient satisfaction surveys, inventory management systems, and internal training manuals have their importance in overall healthcare operations, they do not specifically serve the auditing process as effectively as CPT Assistant. Patient satisfaction surveys assess the quality of care from the patient's perspective rather than coding accuracy, inventory management systems focus on physical items rather than code reliability, and internal training manuals provide educational resources but do not directly inform coding compliance and auditing standards.