Currently, to remain competitive in the market, health institutions have to learn how associate low cost with excellent quality for their patients. The nursing audit represents the control function of the administrative process, making sure that care outcomes are consistent with the goals. Thus this study aimed at assessing the total value of monthly bills, major hospitals under the HPMPE and key appointments made with: outpatient visits, admissions and examinations. The survey was conducted in the field of medical accounts, which we assessed the bills received for audit in this hospital in August of 2010 units of capital and the interior. The search was guided by an accredited institution, amount billed, glossed value, amount paid and the reason for the disallowance total number of audited accounts. During this period, the quantification of a grand total bills paid R $ 1,483,474.02 in the capital and interior of Pernambuco state, this has generated a gloss of R $ 63,826.87. So that we can decrease the percentage of total losses that nurses and hospital need to assess how institutions are being held nursing records, taking a critical view of its performance and willful, as we always carry out activities focusing on the quality of care provided to patients and correct annotation guide and handbook with is a major demonstration of that. Since the number of accredited institutions and the large amount of collected accounts to be audited, it is extremely important that these accounts are in good condition and contains all information pertinent to the treatments.
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