Comunicação em auditoria: um estudo na Secretaria da Saúde do Estado da Bahia baseado nas teorias da agência e da informação

Abstract

The auditor is a producer of information. It is part of the routine of such professional to transform data into information and its transmission to interested parties, via a communication channel. This study, with a qualitative approach, exploratory and descriptive nature, and a multi-theoretical basis, aims to assess how the evolution in the State of Bahia Health Department (SESAB) auditing process aligns with the practices recommended in the Agency and Information Theories literature regarding the communication flow and, consequently, the quality of the information conveyed. Taxonomy was used to assess, year by year, the number of events in each category and to describe in a qualitative way the observations that were most relevant; and benchmarking was used to identify good management practices, through performance and good practice comparisons among four entities of the National Audit System (SNA) – that of Bahia in relation to São Paulo, Pernambuco and Santa Catarina. The scenario that is envisaged is that the Bahia component still seems to keep the focus on formal and legal aspects, in consolidation of its normative function. On the other hand, the analysis of records in sector documents has shown an incipient movement towards the modernization of audit practices, which started in 2014 with the creation of the SUS / BA Audit website. This study revealed the need to expand the communication channel currently in use by the SUS /BA Audit, making it more fluid. Likewise, it was found that the situation mentioned in this research is not unique to the SUS / BA Audit, as there are communication problems in all the analyzed components of the SNA, especially in the state components