Final answer:
Internal controls for coding and reimbursement changes are implemented to guard against billing inaccuracies, which are essential for complying with the ACA's cost-reduction measures like capping administrative costs and using EMRs.
Step-by-step explanation:
Internal controls addressing coding and reimbursement changes are primarily put in place to prevent billing inaccuracies. These controls are part of the financial infrastructure within healthcare organizations that ensure claims are submitted correctly, reflecting the appropriate services provided. Such measures are necessary to comply with regulations designed to control healthcare costs, as introduced by the Affordable Care Act (ACA). The ACA mandates policies like capping administrative costs and transitioning to electronic medical records (EMRs), both of which help in reducing cost inefficiencies and minimize billing errors.
In the context of health financing systems, such as fee-for-service and health maintenance organizations (HMOs), precise coding and reimbursement methodologies are essential. Correct coding avoids the financial pitfalls of adverse selection in insurance markets, by ensuring that the reimbursement accurately reflects the level of risk or service involved.