Related Experiment Video
Updated: Sep 15, 2025

Author Spotlight: Evaluating Clinicians' Adoption of Ultrasound-Guided Vascular Cannulation Through Simulation Training
Published on: August 9, 2024
Nurse performance in hospital financial auditing: a single case study
Silvia Helena Meneguin1, Vânia Dos Santos Nunes Nogueira2, Silvia Cristina Mangini Bocchi3
1Universidade Estadual Paulista, Faculdade de Medicina de Botucatu, Botucatu, SP, Brazil.
Objective:
To analyze the performance of nurses in retrospective financial audits, compared with that of "non-nurses", for remuneration of a hospital by supplemental health insurance providers.
Method:
A single, quantitative, retrospective, documentary and analytical case study, using as the unit of analysis a set of 238 accounting bills invoiced by "non-nurses" and audited by nurses for outpatient procedures in the hemodynamics service of a public hospital in the state of São Paulo, from 2019 to 2021.
Results:
Underbilling was detected in 100% of the billing groups in the "billed < audited" category, regardless of the procedures performed, with a cumulative total of R$ 1,024,692.00, which, updated to September 2024, would correspond to R$ 1,344,125.00. In cases of undue charges, "billed > audited", there was a cumulative total of R$ 647,828.00.
Conclusion:
Retrospective financial audits performed by nurses increase hospital revenue. Finally, this study contributes by demonstrating the need to train these professionals in economic and financial skills in health care, highlighting the importance of the emerging role of financial auditor nurses in the health care market.
Related Concept Videos
Accountability and Responsibility of a Nurse II
For example, a nurse demonstrating respect and compassion might listen attentively to a patient's concerns, provide...
Hospitals-II
Nurses that work in...
Accountability and Responsibility of a Nurse I
Ethical Standards I
The Code of Ethics provisions outline the nurse's duty to the patient, the healthcare team, the profession, and society. The Code's fundamental principles include advocacy,...
Nurses' Legal Responsibilities II
Communication between nurses and...
Health Information Technology and Healthcare Information System
Health Information Technology, commonly called HIT, integrates advanced information systems and technology in healthcare settings. Its primary functions include:

