Background Internal audit operates within international professional practices established by the Institute of Internal Auditors (IIA). It contains an independent role from the organizational structure and represents the third line of defense in the implemented model of government, risk management, and internal control. Internal audit provides reasonable safety regarding the quality of the processes, including reporting to management about internal control and risk management. Objective Internal control processes and risk management in the scope of the processing of calls and the charging of the outsourcing company. Formulate recommendations for performance improvement in the ambit of health policies. Methods For its fulfilment, this work was based on international norms for professional practice in Internal Audit. The risk management methodology – COSO ERM (Enterprise Risk Management – Integrating with Strategy and Performance) and COSO (Internal Control – Integrated Framework) were also used for the analysis of internal control. Results There were identified two risks of operational nature and internal origin, two risks of a strategic nature related to the market, and three risks of a technological nature. Conclusions The recommendations described in the report are based on the relationship between public and health policies that have gained importance in recent years with the Covid-19 pandemic, since the beginning of 2020, accelerating the digital transition process in Portugal. Contributing to outstanding dissemination of Teleconsultations, technological development and privileging paperless recipes, meeting the guidelines for EU Digitization by 2030. What is already known on this topic? The European Commission sees eHealth as a priority and encourages the creation of a global strategy in the countries of the European Union, with the objective of developing the transformation, the Telehealth Contact Center sorting system has been optimized with the introduction of Artificial Intelligence in the branching of the algorithms and in the conclusion diagnosis. Main contribution to Evidence-Based Practice In the current context, with the growing tendency to health digitalization and the market potential in telehealth, the role of internal audit has been gaining an indispensable position in the success of a company, fomenting quality and rigor in decision making. In this way, internal audit is capable of significatively contributing to risk reduction and the improvement of management quality, converting itself into lucrative processes for the company.  Implications for healthcare practice The relation between the diagnosed risks and the improvement recommendations allowed the correlation of internal policies with public health which sustains the sector.