A aplicação da Auditoria Operacional no Setor de Estatística Hospitalar: um estudo de caso no Hospital Naval Marcílio Dias

Abstract

This research aimed to highlight the importance of operational auditing, especially in the administrative-hospital context of a Brazilian Navy health organization. Initially, this work discussed the need to maintain an efficient structure of internal control procedures for the operations of entities, as a means of achieving the effectiveness of organizational objectives. Subsequently, through a case study, data was collected in the hospital statistics sector, addressing 3 specific hospital indicators in a given period (2000 to 2002), relevant for the evaluation of the internal processes of any hospital, applying known statistical methods for management analysis, having verified whether the pre-established goals were within the acceptable performance limits by standards endorsed by external hospital accreditation entities and, furthermore, whether there was the possibility of identifying the existence of risks (financial and operational) that could impact the adequate organizational management of the hospital.