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Audit as a hospital management tool: a qualitative analysis
Mayra de Cássia Trovó1, Lucieli Dias Pedreschi Chaves2, André Almeida de Moura3
1Universidade de Araraquara, Araraquara, São Paulo, Brasil.
Revista Gaucha De Enfermagem
|August 12, 2026
Summary
Hospital auditing is favored by good documentation but hindered by poor medical records and unclear audit processes. Improving these areas can enhance healthcare management and sustainability.
Area of Science:
- Healthcare Management
- Health Informatics
- Quality Improvement
Background:
- Auditing is recognized as a crucial management tool in hospitals.
- Understanding manager perspectives on auditing's facilitators and barriers is essential for effective implementation.
- Challenges in healthcare management necessitate robust tools like auditing for financial and operational efficiency.
Purpose of the Study:
- To analyze factors that favor and hinder the use of auditing as a management tool in hospitals from the managers' perspective.
- To identify key areas for improvement in hospital auditing processes.
- To provide insights for optimizing the strategic use of auditing in healthcare settings.
Main Methods:
- Qualitative, descriptive study utilizing the Critical Incident Technique.
- Semi-structured interviews conducted with hospital managers.
- Content analysis and thematic categorization of 34 critical incidents.
Main Results:
- Managers view auditing as strategic for healthcare and financial management, aiding in document compliance and preventing claim denials.
- Auditing supports care standardization, patient safety, and institutional sustainability by focusing on clinical records, billing, and indicators.
- Significant challenges persist regarding the use of digital health records and the technical-operational aspects of auditing.
Conclusions:
- Adequate supporting documentation and process review facilitate hospital auditing.
- Weaknesses in medical records, unclear audit scope, lack of standardized instruments, insufficient training, and contractual issues hinder effective auditing.
- Addressing these barriers is crucial for leveraging auditing as a strategic management tool in hospitals.
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