The audit of the National Audit System of the SUS: Its contribution as a decision-making tool in the management of the SUS in the municipalities of the State of Minas Gerais

Abstract

The general objective of this study is to analyze the contribution of the National Audit System audit as a tool for decision-making in SUS management in selected municipalities in the State of Minas Gerais. The methodology used for the study was descriptive, with documentary analysis of national and international legal and infra-legal norms related to the SUS National Audit System. A survey was also carried out in 17 municipalities in the State of Minas Gerais to assess the perception of auditing and the contribution of the findings and recommendations contained in the SNA component reports to decision-making, improvement of the activity or process and governance. The results of the survey point to the need to improve the legal and regulatory framework and strengthen the role of the municipal components as a tool to support management decision-making. Despite the recognition of its importance, not all the selected municipalities use the information and findings of the SNA audit to improve risk management processes, internal controls, integrity and governance of policies, programs, actions and services to improve the efficiency, efficacy and effectiveness of SUS management.
Keywords: auditing the Unified Health System; National Auditing System.