Banca de DEFESA: MÁRCIA TEREZA PIRES FRANCISCO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : MÁRCIA TEREZA PIRES FRANCISCO
DATE: 30/01/2026
TIME: 09:00
LOCAL: online
TITLE:

Audit of OPME in the DenaSUS: An Analysis of Institutional Strategy and Prioritization in the Central-West Region (2015-2024)

KEY WORDS:

Auditing. Internal Health Auditing. Government Auditing. Orthoses, Prostheses and Special Materials. Unified Health System.

PAGES: 134
BIG AREA: Ciências da Saúde
AREA: Saúde Coletiva
SUMMARY:

Orthotics, Prosthetics, and Special Materials (OPME) represent a significant portion of healthcare costs within the Brazilian Unified Health System (SUS), given the high technology and added value involved. This study analyzes the performance of the National Audit Department of the SUS (DenaSUS) in carrying out audit activities related to this area, seeking to understand the correlation between audits performed, healthcare services provided, and the volume of federal resources transferred to the federative entities of the Central-West region between 2015 and 2024. Methodologically, this is an ecological, quantitative, and descriptive study, based on public data from the Ministry of Health. Data collection included the Management System of the Table of Procedures, Medicines, and OPM of the SUS (Sigtap), the SUS Audit System (Sisaud), the Data Tabulator (Tabnet/Tabwin), as well as information panels from the National Health Fund (FNS) and Audit Activity Reports (RAAs). The results of the data analysis indicate that the OPME object was not a strategic priority in the management of DenaSUS for the region and period analyzed. In contrast, the financial data for the FAEC component and the MAC (Medium and High Complexity Assistance) Block revealed a significant and increasing transfer of federal resources to the states of the Central-West region, while production remained constant in the region and period analyzed. This disparity between increased spending, constant production, and the low frequency of specific audits highlights the need for strategic governance focused on planning internal control activities, especially in the selection of auditable objects. By systematizing the results of the Department's choices regarding audited items, this study demonstrates the space occupied by OPMEs in the list of institutional priorities. The data serve as empirical evidence to assess whether the selection of audit items follows the criteria of materiality, relevance, and criticality, which are fundamental for assertiveness in managing issues sensitive to public health and for strengthening governmental internal control.

COMMITTEE MEMBERS:
Interno - ***.446.184-** - ANTONIO HIGOR FREIRE DE MORAIS - IFRN
Interno - ***.655.474-** - JOÃO PAULO QUEIROZ DOS SANTOS - IFRN
Interno - 2488270 - RICARDO ALEXSANDRO DE MEDEIROS VALENTIM
Externo ao Programa - 2881512 - THEO DUARTE DA COSTA - UFRNExterna à Instituição - JANAÍNA LUANA RODRIGUES DA SILVA VALENTIM