Banca de QUALIFICAÇÃO: JULIANNA FIRMINO LEITE

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : JULIANNA FIRMINO LEITE
DATE: 24/01/2025
TIME: 09:00
LOCAL: Online
TITLE:

AUDITABLE UNIVERSE OF SUS: CRITERIA FOR SELECTING AUDIT OBJECTS

KEY WORDS:

Audit Planning. Public Audit. Risk Management. Unified Health System.

PAGES: 64
BIG AREA: Ciências da Saúde
AREA: Saúde Coletiva
SUMMARY:

The lack of uniformity in the planning processes for DenaSUS audits, combined with the lack of a consolidated normative manual, results in inconsistencies in the selection and prioritization of control actions, compromising the efficiency and effectiveness of applying public resources allocated to the SUS. Given this scenario, the general objective of this work is to analyze the process of choosing audit objects of the Unified Health System, focusing on the National Audit Department (DenaSUS), based on the Annual Audit Plans (PAA) from 2014 to 2024, evaluating the criteria and methodologies adopted, especially in the context of Risk-Based Auditing (ABR), to identify practices that maximize the effectiveness of the audits performed. As specific objectives, we seek to examine the methodologies used by DenaSUS in the selection of objects, assess the level of technical knowledge of managers concerning ABR, verify its application in the selection of objects, and propose a set of guidelines to improve the selection process, contributing to the optimization of DenaSUS resources. This action research project uses a qualitative and quantitative exploratory approach based on data triangulation, integrating document analysis, questionnaires with the heads of the National Audit Services of the SUS in each state, and data extraction from the SisaudSUS system. Data will be processed using content analysis and descriptive statistics to identify patterns, frequency, and distribution of the audited objects during the period. The research indicates that adopting risk-based criteria can significantly improve internal auditing in the SUS, favoring more equitable health management.

COMMITTEE MEMBERS:
Interno - ***.446.184-** - ANTONIO HIGOR FREIRE DE MORAIS - IFRN
Interna - 3151534 - HELENI AIRES CLEMENTE
Interno - 2488270 - RICARDO ALEXSANDRO DE MEDEIROS VALENTIM
Externo à Instituição - GUSTAVO FONTOURA DE SOUZA - IFRN
Externa à Instituição - MARIA DO SOCORRO LITAIFF RODRIGUES DANTAS