Relationship between nursing records, auditing and hospital costs
scoping review
Abstract
Introduction: Completeness of healthcare records is essential to reduce nonconformities, avoid glosses and generate profits for the hospital institution, and the responsibility of the nursing team regarding complete and adequate records is essential. Objective: to map the literature in health sciences on the relationship between nursing records, auditing and costs in hospitals. Method: scoping review, carried out in five stages, as proposed by the Joanna Briggs Institute, with searches for records in the Medical Literature Analysis and Retrieval System Online, Latin American and Caribbean Literature in Health Sciences, Web of Science, Scopus, and gray literature in Google Scholar and the Digital Bank of Dissertations and Theses. The software used was Endnote, to remove duplicate records and Rayyan, to select studies. Data analysis was performed descriptively. Results: the search resulted in 437 records and the sample consisted of 19 publications, most of which were from Brazil and were review studies. The data showed that the quality of nursing records influences the financial issues of the hospital institution and that auditing plays a key role in identifying this problem and implementing improvement actions. Final considerations: the importance of investing in training and standardization of nursing practices to ensure quality of care and financial sustainability is highlighted.
Keywords: Nursing Records; Nursing Audit; Hospitals; Hospital Costs; Review.
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Copyright (c) 2026 Aline Munhoz Rodrigues , Cibele Duarte Parulla , Stefani Rodrigues Caloni Oliveira, Andreia Barcellos Teixeira Macedo, Graciele Fernanda Linch

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