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The purpose of this article is to present a study about games power structure involved in the post-audit process of the SUS and, for that, it was proposed to identify the unfolding of the healthcare audits performed by the Municipal Audit Component of the SUS of Recife, in 2015, the Hierarchical structure, behavioral regularities and the rationalities that govern the behaviors of the main actors involved, based on the concepts of strategic analysis by Crozier and Friedberg (1990). It was developed from the qualitative approach, using interviews, which were submitted to the Discourse Analysis technique. It can be identified that the execution of the audit recommendations is directly related to the areas of autonomy and uncertainty of the managers of the health units, and the audit is effective when the manager of the unit has freedom of action in the area where the recommendation was made.

INTERPRETANDO AS RELAÇÕES DE PODER NO PÓS-AUDITORIA DO SUS À LUZ DOS CONCEITOS DA ANÁLISE ESTRATÉGIA DE CROZIER E FRIEDBERG