What are common reasons for discrepancies found during RADV audits?

The correct answer highlights common factors that contribute to discrepancies identified during RADV audits. Incomplete documentation refers to situations where healthcare providers have not fully recorded patient information or the details necessary to support the coding of diagnoses. This lack of completeness can lead to incorrect reporting of a patient's health status, affecting risk adjustment calculations.

Moreover, incorrect coding is a significant issue, as it involves misclassifying a diagnosis or procedure, which can happen due to errors in coding practices or misunderstanding of coding rules. Systemic issues in data reporting may involve flaws in the processes used to gather and transmit patient data, potentially leading to inaccuracies in what is submitted for risk adjustment purposes.

These issues combined can create substantial discrepancies during the audit process, as auditors review submitted data against actual medical records to ensure accuracy and compliance with risk adjustment standards.

Although the other options mention important aspects such as technology failures, personnel training, and regulatory guidance, the fundamental root causes of discrepancies directly connect to the documentation and coding practices, making the second choice the most relevant in the context of RADV audits.