O papel da auditoria de contas na gestão hospitalar

Abstract

This paper aims to describe the role of auditing accounts in hospital management, as a method of monitoring the billing of hospital bill procedures. The study of the literature related to the subject is of paramount importance for the academic improvement and seeks to allow greater understanding regarding the quantitative, economic and financial aspects, for the hospital management, related to the audit work. The method of the research was pointed out as an exploratory type study and the chosen approach is the quantitative one. Data were collected by means of a survey of the bibliography published as periodicals in the BVS and Google Academic database, from 2010 to 2017. It was concluded that the topic is still little explored in the literature, showing that there is no clarity about the purpose of auditing hospital bills. What is known is that the audit has an important role in the analysis of hospital billing for the verification of hospital costs, thus contributing to the control and financial-economic balance of the hospital institution.