Introduction A coding audit is the process of official examination and validation of the medical record documentation and coding that is conducted regularly. It is necessary for ensuring compliance of the system with established standards and is considered to be a good quality assurance activity intended to improve accuracy. A coding audit plan is a set of milestones that are to be implemented before, during, and after the audit. It consists of the steps outlined below that comprise the complete process of auditing. Identification of ones responsible for coding audit conducting that can be external or internal staff. Development of the scope of the coding audit, which includes its setting, such as inpatient, outpatient, or physician office, and determination of an audit size expressed in the volume of records. Per OIG recommendations, five to ten random charts per physician and up to 20 charts per audited time is the appropriate size (Bryant, 2020). It is also possible to use the rule of thumb for the percentage of charts that indicates the necessity to review 10% of the eligible charts. At this stage, the frequency of audits or time frame is also determined and can be quarterly, monthly, or other. A coding variance or error should also be determined, the proposed value for which is usually 95% (Bryant, 2020). In the third stage, auditing resources and tools should be determined. The instances are codebooks, OIG work plan, ICD-10-CM/PCS guidance, and others. Then, an auditing function that is chart review is performed while documenting findings on an audit worksheet for further explanation and justification. In the next step, an audit summary is created that includes patterns, trends, recommendations, and the date of the next coding audit planned. It also should include a verbal presentation of findings and a narrative report. Coding staff should be provided time for generating input and response to the audit. The purpose of a coding audit is to improve the coding process. Therefore, corrective action and resolution of variances should be implemented along with defining systemic patterns or trends for future consideration and the following audits. Finally, the employees concerned, such as CDI staff and physicians, should be educated and supported based on the results of the audit. The Use of Office of Inspector General Work Plan The Office of Inspectors Genera’s (OIG) work plan is intended to set projects such as audits and evaluations during the fiscal year. It presents processes conducted by the Board of Governors of the Federal Reserve System and the Bureau of Consumer Financial Protection (Work Plan, n.d.). Web-based work plan issued quarterly, ensuring that it is aligned with the work planning process. Newly initiated items are added, based on mandatory requirements for OIG reviews, such as laws and regulations. There are three categories for projects: initiated which implies that a project is expected to be completed, in development, which means a determination of a project’s scope, and planned which indicates that the project is identified (Work Plan, n.d.). It is necessary to review the work plan regularly to ensure compliance with the latest standards, as projects can be added, updated, canceled, or terminated at any time. The use of the OIG work plan is explained by the need for quality assurance specialists to be fam