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This study aims to describe the purpose of nursing audits and their importance to improving the quality of health care. The method used was the integrative literature review. The sample consisted of 11 articles, 12 books and 01 Resolution of the Federal Council of Nursing. A literature search was conducted in Belo Horizonte, from August 2015. The analysis of the Revista Eletronica Gestao & Saude ISSN: 1982-4785 Silva KR, Lima MDO e Sousa MA Auditoria: ferramenta de enfermagem... Rev. Gest.Saude(Brasilia) Vol.07, N°. 02, Ano 2016.p 793-10 794 articles and writing of the results took place in September 2015 period. Our results gave the following thematic categories: Quality management: competence of Nurse Auditor and the relevance of communication in auditing procedures. We conclude that the audit of nursing audit evaluates the nursing care for the analysis of the records, client monitoring and verification of compatibility of the procedure performed and the items that make up the hospital bill charged, guaranteeing a fair payment by the proper collection.

Auditoria: ferramenta de enfermagem para melhoria da qualidade assistencial