Histórico, desafios e mudanças da auditoria no SUS enquanto instrumento de gestão / History, challenges and changes of auditing in the SUS as a management tool

Este trabalho de pesquisa realizou um histórico da Auditoria no SUS, sua formação, organização e atuação nas duas primeiras décadas dos anos 2000, evidenciando o Sistema Nacional de Auditoria, e seu órgão, o DENASUS, cuja nomenclatura foi recentemente modificada para AUDSUS. Destacou também, nesse contexto, o componente estadual de Auditoria da Secretaria de Estado de Saúde do Rio de Janeiro e seu alinhamento com os Planos Estaduais de Saúde. Buscou evidenciar as legislações que acompanharam e acompanham a Auditoria no SUS e sua correlação com outros conceitos e outros Órgãos do Poder Público, como o Tribunal de Contas da União e a Controladoria Geral da União, pontuando os principais desafios e mudanças que se desdobraram. (AU)

This research work carried out a history of Auditing in the SUS, its formation, organization and performance in the first two decades of the 2000s, highlighting the National Audit System, and its body, DENASUS, whose nomenclature was recently changed to AUDSUS. He also highlighted, in this context, the state Audit component of the Rio de Janeiro State Health Secretariat and its alignment with the State Health Plans. It sought to highlight the laws that followed and follow the Audit in the SUS and its correlation with other concepts and other Public Power Bodies, such as the Federal Court of Auditors and the General Comptroller of the Union, pointing out the main challenges and changes that unfolded. (AU)

Reconstruction of public hospital′s auditing system and its running mode in the economic new normal of China / 中华医院管理杂志

China′s economy has moved into a new normal stage.It features slower GDP growth, relaxed macro-control,economic structure upgrading,new powerhouses for economic growth.In such a situation,it is imperative for the society to realize,comply with and encourage the new normal for all fields of work.As for the healthcare sector,reform of public hospitals as a top priority has entered a crucial period of system reconstruction and effective operation.In the perspective of auditing governance mechanism as a key role in public hospital′s supervision and management system,this article tried to explore how to enable public hospitals′auditing to comply with the economic new normal.This paper puts forwards that public hospital auditing should reconstruct its system as follows:Auditing entity framework should strengthen the development of functionality and linkage among national auditing,internal auditing and social auditing,and public hospitals should try to set up their auditing committee system when necessary;Auditing contents should emphasize the multiple development and innovation of public welfare auditing,economic responsibility auditing,governance performance auditing,policy implementation effect auditing and more innovative auditing services.