A STEP-BY-STEP GUIDE TO THE DIFFERENT TYPES OF AUDITS IN THE HEALTHCARE FIELD

Abstract

The digital book "Step by Step Guide to the Different Types of Auditing in the Healthcare Sector" was developed to help healthcare professionals who are auditors better understand the different types of auditing in healthcare, enabling them to apply their knowledge in their daily work. The purpose of this book is to present a broad and well-founded overview of how these types of audits help professionals define their objectives.

Auditing is a tool for monitoring and evaluating the quality of care, in addition to controlling expenses within a healthcare institution. Auditing has proven to be an important tool for identifying flaws and proposing improvements. It also ensures service safety, optimizes resources, and increases the credibility of healthcare facilities.

Chapter 1, entitled "Auditing and Its Origin," discusses how healthcare auditing began in 1978 with the creation of INAMPS (National Institute of Social Security Medical Assistance), where the first control actions focused on Social Security and healthcare-related expenditures. Audit actions were very discreet and focused on the interests of managers, in addition to occurring only at their request.

Chapter 2, "Auditing and Its Classification," presents the types of audits that exist in the healthcare sector, classified according to focus, frequency, execution, methods, team composition, and technical perspective. It also explains that audits can be internally conducted by auditors from the healthcare institution itself or externally conducted by auditors in partnership with health plan providers. For an audit to be successful, the auditor must follow three steps: planning, execution, and a final report.

Chapter 3, "Focus on Account Auditing," addresses the audit of hospital accounts and how the auditor should analyze these accounts so that the statements presented in the accounts are consistent with the actual results. It also explains that if the auditor finds any improper charges, a disallowance will be issued, which is when the auditor has a doubt or question about what is being charged on the account.

Throughout the book, the reader will find a solid theoretical approach, based on recent research. The goal is to provide healthcare auditing professionals with rich and inspiring material that can be used as a reference in hospital practices, thus ensuring their confidence when auditing.

Finally, "A Step-by-Step Guide to the Different Types of Auditing in the Healthcare Sector" reinforces the idea that auditing is an important management tool that helps healthcare institutions increase their competitiveness in the market, in addition to ensuring their transparency and credibility, demonstrating a commitment to best healthcare management practices. It is hoped that this work will inspire healthcare auditing professionals to improve their auditing practices, making auditing simple and easy to perform. I wish you all a pleasant read.

Sincerely,

Jardânya Rychellys da Rocha Honório Nascimento