I do use excel, thank you. - please read my response entirely, I said the 'speed' with which you can audit will vary greatly if you use a software and that is true. You can use excel to audit, but you will still have to type in a summary, which is the cover letter that goes with the issue-oriented findings, the provider education, etc. Not just the reports, a software also makes it easier and faster to level E/M and many other things. It lets you build a database with provider information, fee schedules, patient information and many many other things that I can't list here. Some software also runs NCCI edits for you. So the point is, that you can audit a lot faster and therefore it is realistic to be able to provide summaries and analytics and provider feed-back for every audit that you do.