Banca de DEFESA: JULIANNA FIRMINO LEITE

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : JULIANNA FIRMINO LEITE
DATE: 27/11/2025
TIME: 14:30
LOCAL: SEDIS/UFRN
TITLE:

AUDITABLE UNIVERSE OF SUS: CRITERIA FOR SELECTING AUDIT OBJECTS

KEY WORDS:

public governance; public sector management; risk-based auditing; unified health system.

PAGES: 109
BIG AREA: Ciências da Saúde
AREA: Saúde Coletiva
SUMMARY:

In a context marked by the growing demand to optimize the allocation of public resources and strengthen the effectiveness of health oversight, this dissertation examines the processes of selecting and prioritizing audit targets within the National Department of SUS Auditing (DenaSUS). Through an analysis of the Annual Audit Plans (PAAs) from 2014 to 2024, the study seeks to elucidate how criteria and methodologies—particularly Risk-Based Audit (ABR)—shape the definition of control priorities, with the overarching goal of maximizing the impact and efficiency of auditing activities within Brazil’s Unified Health System (SUS). The research provides a comprehensive account of the methodologies applied by DenaSUS in selecting audit targets over a ten year period and proposes a set of evidence-based guidelines aimed at improving this process. These recommendations intend to enhance the strategic use of DenaSUS resources and reinforce governance mechanisms across SUS. The study is based on an approach that employs an exploratory mixed-methods design and applies methodological triangulation by integrating: (i) operational data from the SUS Auditing System (SisaudSUS); (ii) socioeconomic and financial materiality indicators; and (iii) documentary analysis of the regulatory framework governing within the Department. Content analysis and descriptive statistics are used to identify recurring patterns, frequencies, and distributions of audited entities over the period examined. The findings suggest that the strategic adoption of risk-based criteria can significantly advance internal auditing practices within SUS, thereby contributing to more effective, transparent, and accountable public health governance.

COMMITTEE MEMBERS:
Presidente - ***.446.184-** - ANTONIO HIGOR FREIRE DE MORAIS - IFRN
Interna - 3151534 - HELENI AIRES CLEMENTE
Interno - 2488270 - RICARDO ALEXSANDRO DE MEDEIROS VALENTIM
Externo ao Programa - 2881512 - THEO DUARTE DA COSTA - UFRNExterna à Instituição - ADELINA MARIA MELO FEIJÃO
Externa à Instituição - MARIA DO SOCORRO LITAIFF RODRIGUES DANTAS - UECE