It is necessary that the public managers compare its results through managemental mechanisms, so that they can be improved. The way to follow is to raise the level of knowledge and the performance of the municipal professionals being aimed at the improvement in the quality of the development of its activities, for the exercise of the functions of public auditorship and internal control, beyond enabling professionals with principles of effectiveness, efficiency and economicidade of the public resources. In the assistance to the health, the auditorship can be developed in some sectors and for different professionals, being distinguished it enters they it medical auditorship, characterized for a sequncia of administrative cases, techniques and observacionais, with intention to analyze the quality of the given services, in order to assure its better performance and resolubilidade in the health of population (MOTTA; LION; ZAGATTO, 2005). Currently, the auditorship in the health can be carried through in hospitals, clinics, ambulatory, home care, for operators of plans and insurances of health (MEDEIROS, 2008). In accordance with Flowers (2006), must be considered as excellent the following item revision or elaboration of the organizacional structure, identification of the abilities of the organizacionais units, the internal flow of the processes and controls.
The organizacional structure projects and organizes the relationships of the hierarchic levels and the flow of the essential information of an organization. The organization chart is the form most common to represent the organization and the revision or elaboration of the organizacional structure has as objective to organize the abilities of the administrative units. The author still explains the revision or elaboration of the organizacional structure: The organizacional structure is the evidenciao of as agency or entity if it organizes formal, fruit of its departamentalizao. It imports to the Controladoria the knowledge of the organizacional structure as well as the abilities of the administrative units compose that it for the organization of the controls.