Sample Methodology $($by coder? by physician?$)$; Timing $($monthly$,$ quarterly, annually?$)$; Scope $($all services? E&M only? Some combination?$)$ Number of encounters in sample; Goals of the plan; Inclusion of key areas of concern including: Coding$/$billing for a higher level of service than was rendered; Coding$/$billing for services not rendered; and Coding$/$billing for medically unnecessary services; Credentials of auditing staff; Use of a random or a focused audit $($i$.$e$.$ x encounters per coder per month randomly selected vs$.$ x $99284$ codes reported per physician per month$).$ What, if any, comparables you would use and where you would find them. How you would report your findings; To whom you would report your findings; Follow$-$up plans based upon the findings.