Benefícios da auditoria nos processos operacionais de uma fundação de saúde do estado de Minas Gerais

Abstract

This work aims to demonstrate the internal operational audit conducted on a foundation of health linked to SUS (national health system), as well as the benefits achieved through the audit recommendations of this audit that impact on management of purchases. Thus was studied operational audit bibliography, and analyzed theirits importance in the operational processes where documents were verified, data and facts of Foundation, studied by evaluating which benefits are achieved through the recommendations of the operational audit management. Within the universe of reports involved in founding searched in purchase management, these are representative of FHEMIG activities, with projection throughout the hospital network; demonstrating that the Administration manages to economy, efficiency and effectiveness by following the advice of operational audit in much larger values than the sample universe. From this analysis it was concluded that the recommendations followed by the managers bring many benefits and has a relevant role in the fulfill the FHEMIG.