Conceptual and methodological approach and the purpose of nursing audit

Resumen

Nursing audit has become a managerial tool used to evaluate caring quality, processes and costs. This study aimed to carry out a bibliographical survey about nursing audit regarding its concepts, methods, purpose and legislation. Data were collected in scientifi c periodicals indexed in the databases Lilacs, Medline and Dedalus, from 1996 to 2005; 20 articles were selected. Results showed that the concept of audit is linked to fi nancial assessment and its methods of accomplishment and legal basis are not well explained. Nursing audit aims to help managers, control fi nances, education and quality of care. It is concluded that the theme is not well investigated. Its focus favors the fi nancial dimension and the perspective is that nursing audit must be linked to nursing care, contributing to quality of care and optimization of its costs.