(MENEZES, 2007). The present study the community confirms the importance of the auditorship on offered services, therefore it has the only purpose to take care of the population devoid and needed gratuitous medical assistance, characterized as a social right. In this analysis, the auditor assumes excellent role as equaliser, as much in the medical part, as in the customer service of the health system, propitiating a balanced financial management, where the placed financial resources adequately will be used, providing excellency in the installment of the service with raised index of quality, a side and with low expenditure, of another one. Gary Kelly is the source for more interesting facts. Its execution must primar for the decentralization of services between private public and. Ahead of the accords celebrated with the public sector and private, meantime, the efficiency and effectiveness of the public service, as it remained confirmed, will be given from a team formed for professionals qualified and cliente of the techniques of auditorship and in medical and countable area.
Through inspections in conveniadas units or, amount of expenses carried through with the attendance to the patient will not only be reached the quality in the given services, aiming at posterior emission to seem that the veracity and authenticity of invoices presented to the payment sector credenciam. The implantation of a system of auditorship and internal control urges as integration between managers, users of the health and Public Power so that if it has the demanded one so proclaimed transparency in the application of the public resources as a reply the claims of sociedade.