“…In this context, the absence of this information and/or the inadequate filling with inconsistency in the notes, interfere directly in the generation of financial losses, since they cannot prove whether in fact certain inputs were used (MORAIS, GONÇALVES, AMARAL, 2017). Thus, it is necessary to identify what are the main reasons that generate waste in the health institution, so that strategies can be identified and implemented to avoid failures in this process (SPIGOLON, et al, 2019). However, the audit aligned as a hospital management tool provides financial sustainability of organizations, including the maintenance of processes involving care and, mainly, the paying sources and providers of hospital medical services.…”