In a Word document, write $3-5$ paragraphs, one$-$page minimum, to answer the following questions:

a$.$ Charts to be included in an internal coding audit can be identified from multiple sources. What records could potentially be identified in an audit from

accounts receiving aging or collection activity? Why is it important to select records for auditing from multiple sources?

b$.$ Why is it considered fraud$/$abuse not to return overpayments? What are potential penalties that can be incurred by not returning overpayments?