Abstract:
The study developed was to analyze the importance of nursing audits as a tool for
improving the quality of care and administrative efficiency in healthcare institutions.
This is a qualitative study, a descriptive literature review, conducted through the
selection and analysis of ten scientific articles available in national and international
databases. The methodology consisted of selecting the articles and organizing the
material in a summary table, including information about authors, year of publication,
objectives, and main results. As a result, the analysis showed that nursing auditstranscend the accounting aspect, constituting a strategic process of evaluation and
continuous improvement of services, optimizing resources, and promoting patient
safety. It was also found that the nurse auditor plays a fundamental role in hospital
management, integrating technical, ethical, and administrative knowledge,
consolidating themselves as agents of transformation and quality. It is concluded that
nursing audit is an essential tool for strengthening professional practice,
organizational transparency, and the sustainability of health services, although further
research is needed to deepen understanding of its clinical and methodological
impacts.
