ACBA audit process, in theory, is a convenient, practical and effective process for identifying coding error sources, not only from the coder side, but also from the wider system side, and in so doing allow for a more comprehensive view of the sources of and potential mitigations for the correction of coder and process/system mistakes in the coding process. ACBA in other words also shores up the reliability of coded data, by tracing coding mistakes in a comprehensive and systematic fashion. ACBA also makes it easier to understand that coding process and coding mistakes that follow from certain coding processes can be as much a source of coding error as human error.
Stated another way, in the ideal scenario, correcting the process in coding can also translate to fewer mistakes due to the human coding error, if not totally eliminating the human factor in coding by suitable interventions, workarounds, and inherent double checks in the entire coding process. This paper then details the results of an audit conducted on the 40 sample data, as encoded by coder A, as validated against the correct reference data from coder B (World Health Organization, 2002; Government of Western Australia, 2014). There is a need to make sure that clinical data is coded accurately because of the way such data is used in various decision-making and research purposes both at present and moving forward.
Case histories, when they are properly coded, can be used as reliable bases for optimizing the use of resources, and for priming the care setting to be ready for the most probable cases that are to appear on regular basis.
Historical data can be a minefield of insights into the nature of healthcare needs of the immediate population and of the usual client base of the healthcare facility. Such data, therefore, needs to be properly coded and guarded against errors, both from the system side and from the side of the human coders, who may be both susceptible to making errors in coding, depending on the processes and other mitigating circumstances surrounding the coding process
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