Question: A coding supervisor performs an internal audit on the coding staff. The overall accuracy results are 85 percent and the expectation is 95 percent. She decides to eliminate the worst records from the audit in order to bolster the score which then becomes 93 percent and will make her look better to her boss. Is this ethically okay for her to do? Question options: Yes, internal audit criteria are determined by the coding supervisor and can be changed by her. Yes, if her boss approves of the elimination of the records, then it fine and there is no ethical issue. No, only the HIM Director can make changes to the audit including the number of records reviewed. No, the audit criteria should not be altered to provide a better score or improve the supervisor's status.