You are the new coding manager for Davenport University Hospital. You have inherited a department with rumors of poor coding practices. Your goal for your first 90 days is to develop a plan for managing Internal coding audits. This must be an internal plan, no external auditing consultants. Access the resource material listed below, then conduct your own research as needed, and apply your knowledge of reimbursement methodologies, revenue cycle management, and auditing principles to help develop an internal coding audit plan for the next fiscal year Define terms that might be unfamiliar to other members of the management team (those outside of HIM -health Information management, Duration of the plan/schedule, will you have a trial period to assess if your plan is working as planned; how often will audits be performed, e7 Identify target areas (accuracy rate level of quality and include how you arrived at these target areas. Delineate personnel involved in the plan Include what official resources/references are to be used in the audit process Identify sampling size and sources (how many records and how are you selecting the records for auditing Incorporate best practices for recommendations for improvement, monitoring, education, corrective action . For this section, use a scenario where you have a coder upcoding and downcoding. Define what these terms mean, and how you would address correction of this issue with the coder.