Auditoria interna operacional : percepção dos gerentes de um hospital público

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

28/10/2010

RESUMO

The audit is becoming a management system or a support tool for the managers by pointing in its recommendations the implementations necessaries to the process improvement and to the monitoring controls aiming to support the management process in the audited areas. The lack of literature about audit monitoring and the verification of how has been interpreted and applied the recommendations made at operational internal audit reports is essential and justify the present study. The purpose of this study was to analyze the perceptions of a public hospital managers about the operational internal audits realized in their managements in 2007 and 2008. The study was developed from the selection of 23 internal audits classified as operational, which 6 was realized in 2007 and 17 in 2008. It is a qualitative exploratory approach with realization of semi-structured interviews with the audit areas managers. The interview analysis was done using the technique of content analysis which from emerged four analytical categories: 1) strategies used in the disclosure of audit recommendations; 2) difficulties, facilities, contributions and perceived results in the recommendations application; 3) feelings and perceptions experienced in relation to audit; and 4) the meaning of audit for the managers of audited services. In relation to strategies became clear that each manager has used to his personal capacity to develop the strategies and implement the recommendations. The difficulties, facilities, contributions and referred results, showed different dimensions related to: infrastructure, human resources and work processes. About the feelings and perceptions experienced by service managers in relation to the audit the interviews showed the recognition of the benefit that the audits brought to the managements problems solutions, but that negative feelings still appear when are audited. The meanings of audit showed different comprehensions, that go since the perception of a supervision instrument and control until the audit notion as a management instrument.

ASSUNTO(S)

auditing auditoria interna - hospitais auditoria administrativa - hospitais auditores - relatórios hospitais - auditoria internal auditing hospitals management audit hospitals hospitals

Documentos Relacionados