Internal audit of SUS: An empirical analysis of its potential influence towards the 2030 Agenda

Abstract

This study analyzed the potential influence of the internal audit within the Brazilian Unified Health System (SUS) on the implementation of the 2030 Agenda in public health policies, focusing on the incorporation of Sustainable Development Goals (SDGs) in audits that evaluated the Annual Management Reports prepared by Municipal Health Secretariats. Employing an empirical approach, the research examined 26 audit reports issued by the National Department of SUS Audit between September and December 2022, covering municipalities across all Brazilian states. The methodology involved the development of an evaluative instrument grounded in SDGs 3 and 16, comprising 20 analysis items designed to measure both the presence and depth of sustainability-related approaches in the audited reports, resulting in 520 paired assessments. The audits were then classified into five levels of influence in relation to the SDG, using a scoring scale. The findings indicate limited performance of internal audit, highlighting gaps in the approach to sustainable development criteria, while also identifying opportunities for it to positively influence public health governance and management, thereby contributing to the achievement of the SDGs and the development of sustainable territories.