Saúde pública: a importância da auditoria no SUS

Abstract

The health audit has received increasing space in the field of studies and research, aiming to deepen the public health manager more and more, ensuring that the public good is, in fact, related to quality. In this sense, the Unified Health System - SUS is one of the greatest benefits for the population, given the quality required in the care network available to its users. This bibliographic review had as objective to analyze how the audit process is performed in the health service, being able to evaluate the effectiveness and efficiency of these services offered by the SUS and its users. The methodology was based on the collection, analysis and interpretation of the data through the selection of articles published in the area of Health Management Audit, comparative analysis of the data collected to identify common points, auditing and the role of the health technician in the process. Analyzing the formation of the audit processes, it was verified that it is possible to look for the possible failures of the services, the need for deployment, to obtain the costs and the correct application of the resources. In this way, the legality and legitimacy of their actions are free from doubts about how they manage the activities developed, the quality, or even the issues related to expenses. Among the types of audits that are: financial, compliance, regularity, effectiveness or programs, economy and efficiency, systems audit or operational. It is worth noting the operational audit to demonstrate positive results, as part of a continuous, comprehensive and effective evaluation of the services offered in the health area, due to the in loco verification of the scenario of procedures, activities and conditions of care, structure and functioning of the institutions, essentially evaluating everything that is related to the efficiency and effectiveness of the user assistance.