Abstract
The objective of the study was to understand the perception of managers, providers and auditors of the process of contracting within the Brazilian Unified Health System (Sistema Único de Saúde). This was a descriptive study, using a qualitative approach, carried out in Maringá, Paraná, in September and October 2017, with managers, service providers and auditors who work in the system. Data were collected through guiding questions. The analysis led to the definition of two categories: opportunities and barriers in the contracting process with the Health System; evaluation and use of instruments in the System audit. Regarding the opportunities, it was evidenced that the contracting process improves the quality of health management based on specific legislation and that the main barrier is related to the scale of values practiced by the Health System. In relation to the second category, the analysis indicates that the use of instruments allows the standardization of parameters, which provides greater assertiveness to the contracting process. We conclude that it is necessary to use an audited instrument validated and agreed with providers, in order to ensure transparency and better results in term of the agreed upon goals.
nursing audit; contracts; health assessment; health management; public health