Expectation Gap in Public Health Audit a Study in the Context of the Attributions and Responsibilities of SUS Audit Professionals in Bahia

• Autor(a) principal: Santos, Daniela Silva dos
• Data de Publicação: 2024
• Outros Autores: Ribeiro, Elizabeth Matos, Pinheiro, Francisco Marton Gleuson, Albuquerque, Katia Silene Lopes de Souza
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/15276

Research objective: To Identify and analyze possible differences between what the internal auditor of the SUS/BA Audit believes to be his attribution and what the actors that integrate the structure of the Governance and Management System of Sesab expect the internal audit to perform, regarding the purpose of the audit and the Auditor's responsibility. Theoretical framework: Two theories give theoretical support to this study, while the agency theory explains the reason for the audit, the Legitimacy Theory explains how the audit is used and recognized. Methodology: It was an exploratory study, with a qualitative approach, carried out in the SUS/BA Audit, and data obtained based on the literature, documentary research, and semi-structured interviews, analyzed through content analysis and information triangulation. Results: The results showed gaps in expectations between the perception of the two interviewed groups, corroborating the explored literature. Originality: This study differs from the others in that it transposes to the Audit of the SUS/BA a phenomenon of the audit of the private sector, which lacks exploration in the public sector; and by the qualitative approach, despite the empirical evidence using a quantitative approach. Theoretical and practical contributions: The expectation gap phenomenon supported by the theory of legitimacy was ratified. The theoretical implication is also shown in the qualitative approach, which allowed identifying not only the existence of gaps but also what they are and why they exist. In practical terms, with the disclosure of the differences, the Audit of the SUS/BA will be able to institutionally approach the actors of Governance and Management and promote training to deal with the expectations of the auditors, their attributions, and responsibilities. Keywords: Government Audit, SUS Audit, Expectation Gap, Public Governance.