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Advisor(s)
Abstract(s)
Na evolução das organizações as instituições hospitalares estão sujeitas a várias pressões,
quer internas quer externas, pelo que são cada vez mais necessárias as atividades de auditoria
interna de suporte à gestão que permitam atingir os seus objetivos.
Uma vez que o serviço hospitalar se insere num ”mundo” complexo e de enorme dificuldade
no que se refere à aquisição de um serviço de excelência e sendo acompanhado por diversos
obstáculos ao longo dos tempos que dificultam a obtenção de padrões de eficiência e
eficácia, é necessário que para se conseguir um serviço de qualidade, a auditoria interna
apoie o órgão de gestão.
Nesse sentido, a atividade de auditoria interna assume um papel cada vez mais importante
nas organizações hospitalares. Com o seu trabalho proporciona uma maior credibilidade ao
desempenho da instituição, ajudando a gestão a contornar eventuais problemas e na tomada
de melhores decisões, orientadas para as questões estratégicas da eficiência e da eficácia.
A presente investigação procurou analisar e demonstrar a importância da auditoria interna
na gestão hospitalar. Valorizar o seu trabalho na gestão eficaz dos recursos e destacar o
contributo que dá para uma gestão eficiente e eficaz.
Para isso, procedeu-se à revisão da literatura sobre o tema escolhido e realizou-se uma
pesquisa de campo através de inquérito por questionário e entrevista. Os questionários
elaborados, foram direcionados ao Conselho de Administração e aos departamentos de
auditoria interna, recursos humanos e financeiro. A entrevista foi aplicada aos(às)
diretores(as) do departamento de auditoria interna.
Feita a análise dos dados, concluiu-se que os inquiridos consideram importante a auditoria
interna para a instituição hospitalar, no sentido de criar valor e proporcionar ganhos de
eficiência e eficácia. Estão conscientes do seu impacto nas práticas críticas da gestão
eficiente e eficaz, através do controlo dos recursos e das áreas de risco.
During the development of the organizations, the hospital institutions are subject to various pressures, both internal and external. For that reason, the internal audit activities have been increasingly important to support the management to reach their goals. Hospital services are part of a complex environment facing big difficulties as concerns the achievement of a service of excellence. Being under different obstacles over time what make difficult to obtain patterns of efficiency and effectiveness, it is necessary to have a service of quality, in the internal audit that supports the management body. In that sense, the audit activity has been assuming an important role in the hospital institutions. It provides more credibility to the performance of the institution, helping the management to control eventual problems and in the decision-making process, oriented to strategic questions of efficiency and effectiveness. This investigation aims to analyze and demonstrate the importance of the internal audit for the hospital management. Also, it aimed to accrue to its work for an efficient management of the resources, and highlight the contribution to a good management. In order to do that, a literature review was conducted on the topic as well as a field research based on questionnaires and interviews. The questionnaires were directed to the Administration Council and to the departments of: internal audit, human resources and finance. The interviews were made in the department of internal audit. After the data analysis, we conclude that the respondents considered important the role of the internal audit in the hospital institution, in the sense of creating value and providing earnings for management. They are aware of its impact in the critical practices of management, through the control of the resources and of the areas of risk.
During the development of the organizations, the hospital institutions are subject to various pressures, both internal and external. For that reason, the internal audit activities have been increasingly important to support the management to reach their goals. Hospital services are part of a complex environment facing big difficulties as concerns the achievement of a service of excellence. Being under different obstacles over time what make difficult to obtain patterns of efficiency and effectiveness, it is necessary to have a service of quality, in the internal audit that supports the management body. In that sense, the audit activity has been assuming an important role in the hospital institutions. It provides more credibility to the performance of the institution, helping the management to control eventual problems and in the decision-making process, oriented to strategic questions of efficiency and effectiveness. This investigation aims to analyze and demonstrate the importance of the internal audit for the hospital management. Also, it aimed to accrue to its work for an efficient management of the resources, and highlight the contribution to a good management. In order to do that, a literature review was conducted on the topic as well as a field research based on questionnaires and interviews. The questionnaires were directed to the Administration Council and to the departments of: internal audit, human resources and finance. The interviews were made in the department of internal audit. After the data analysis, we conclude that the respondents considered important the role of the internal audit in the hospital institution, in the sense of creating value and providing earnings for management. They are aware of its impact in the critical practices of management, through the control of the resources and of the areas of risk.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do
júri)
Keywords
Auditoria interna Eficiência Eficácia Hospitais Internal audit Effectiveness Efficiency Hospitals