Diferenças de expectativas no âmbito da auditoria do SUS/BA

Abstract

This study aimed to identify how differences in expectations between auditors and actors who integrate the governance and management system of the State Secretariat of the State of Bahia (SESAB) can affect the usefulness of the reports produced by the Audit of the Unified Health System of the State of Bahia (SUS/BA). The differences in expectations is a theme that emerged in the independent accounting audit, whose intention was to identify the differences in expectations between what the public (users) expects from an audit and what audit professionals understand that it is their role. There is a significant number of studies that point to the existence of relevant differences in private sector expectations. However, in the public sector, there is a gap of academic work on this theoretical-methodological approach, which justifies the relevance of this work. It is a qualitative study, carried out by documentary analysis and interviews, elaborated on the basis of the definition of analysis categories identified in the explored literature, but observing its applicability in the selected public organization. Using the Bardin content analysis technique, data triangulation was performed, considering the analyzed documents and the narratives of the two groups of actors involved, with the support of the theoretical basis that sustained the study. The results pointed out to existence of gaps in various respects, being more expressive in relation to the purpose of the audit, performance in auditing, and the responsibility of the auditor; In turn, it was not relevant in relation to the audit product. On the aspect of the independence of the auditor, a convergence was observed between the perceptions of the two groups studied. It is concluded that identified differences may affect the usefulness of reports with regard to their credibility and use of information by the Governance and Management System of the SUS / BA, with a view to adding value to the quality of management of the institution and the satisfaction of the citizens as for the meeting of their demands. In view of the registered causes for the existence of gaps, a propositional agenda is presented, pointing out actions that can collaborate towards their reduction. In this sense, it is believed that the study will contribute to reducing the differences in expectations at the institution, which is a practical implication of the research; likewise, it is believed that the research has a theoretical-empirical implication insofar as it contributes to the debate.