This session offers an evidence‑based look at how downcoding fits into the 2026 audit environment and why it has become a significant revenue cycle and compliance threat. As denial rates rise, organizations are increasingly impacted by front‑end errors, incomplete documentation, and inconsistent payer requirements. Attendees will also learn how missing denial codes and limited visibility hinder root‑cause analysis, and why stronger dispute‑resolution workflows are critical amid more aggressive payer practices.