In this field of performance it is distinguished auditorship in hospital accounts, carried through in handbooks, considered necessary process for the quality of the service, beyond reducing wastefulness of materials and medicines. Bill Phelan may not feel the same. After all, all the procedures generate costs and half the safest one to prove and to receive the value expense from the given assistance, preventing comments, is the register, mainly in if treating to an accord of the hospital with health operators (DUARTE, 1981). Historically it does not have as to need as if it gave the beginning of the auditorship. In old Rome the emperors puted in charge auditors to supervise the finances of its provinces. Officially, the auditorship had origin in England, when this dominated the seas and the commerce, creating the position of auditor of the English treasure, in 1314. In Brazil, the economic area, this activity was officialized in 1968, from decision of the Brazilian Central Bank.
In health, the auditorship has extended its field of performance for the analysis of the assistance, that involves quantitative and qualitative aspects, that is, evaluation of the efficiency of the process of attention to the health and the quality of the attention in health for its involved ones, that they are patient, hospital and operator of health (POSSARI, 2005). Functions of the auditorship in saying of Possari are considered (2005, P. 132-145). To fiscalize if a service is being carried through correctly; to verify what it is for being fact, what he is being made and the quality of these actions; to analyze systematically documents, object of information, being observed and registering the imperfections that can lead to a errnea understanding to the readers of the register; to verify if the institucional and/or legal norms they are being followed; to raise facts or objective evidences that allow to evaluate the state of conformity and adequacy of the system of quality of the information written with procedures, instructions, codes and established norms and other contractual requirements, and to monitor the effectiveness of the implementation of these information.