Final answer:
Correct Option is A) .Upcoding is the practice of assigning a procedure code with a higher complexity than was actually performed, in order to obtain higher reimbursements from an insurance company. ICD codes can commonly be found in both medical laboratories and health-care management systems.
Step-by-step explanation:
When procedure codes are used to bill an insurance company, an example of upcoding is a) Assigning a code with higher complexity. Upcoding is considered a fraudulent practice where a healthcare provider submits codes for more expensive procedures than were actually performed, leading to higher reimbursement from the insurance company.
Two locations where you would likely find an ICD (International Classification of Diseases) code include medical laboratories, where the code assists in identifying the necessary tests to confirm a diagnosis, and in a health-care management system, where the code is used to verify that all treatments and laboratory work performed are consistent with the diagnosed condition.