INTERNAL AUDITORSHIP APPLICABLE BY PHILANTHROPIC HOSPITAL INSTITUTION

Abstract

The increasing demand for health services obliged the government to allow that private institutions made the attendance to the population, by counterpart of the state, saw concession of immunity of tributes and exemption of social contributions. To attainment and maintenance of the benefits mentioned above the benefited institutions must take care of a series of rules to the federal level, as well as state and municipal level. So a summary of the main topics of the history of the public health in Brazil, of the main applicable philanthropic rules to a hospital institution, of the concepts of internal auditorship and the presentation of a study of case in a philanthropy hospital institution in Porto Alegre and cities around was effected, through the execution of an auditorship planning. The objective of this work is to demonstrate as internal auditorship can collaborate with a hospital institution, in order to minimize eventual risks for maintenance of the certificate of philanthropy as well as propitiating suggestions of improvements on processes.