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Luiz Fernando Mazzei Sucena

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Review Open access 2026

Institutional changes and innovations in internal auditing of the Brazilian Unified Health System (SUS): Auditors’ perceptions and institutional capacity

How auditors from Brazil’s National Department of Audit of the Unified Health System within the federal government perceive a recent change agenda aimed at adopting dialogical governance mechanisms is analyzed to suggest a relevant willingness among auditors to adopt a more dialogical and results-oriented audit model.

Marcelo Rasga Moreira, José Mendes Ribeiro, Paula Bittencourt Gomes et al. · 0 citations

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