title: Study of billing audits in a teaching hospital.
abstract: OBJECTIVE
  to determine which component items of hospital bills, examined by nurse auditors, were adjusted the most during pre-analysis; to identify the impact upon revenue caused by the adjustments to bills analyzed by physician and nurse auditors; and to identify disallowances related to items checked by the audit team.
  
  
  METHODS
  quantitative, exploratory, descriptive, single-case study.
  
  
  RESULTS
  after analysis of 2,613 bills, it was found that the item most included by nurses was gas (90.5%) and the most excluded was inpatient drugs (41.2%). Hemodynamics materials, gases and equipment had the greatest impact on upward adjustments. Downward adjustments were the result of improper entries on bills and did not generate revenue losses. Of total disallowances, 52.24% were related to the pre-analysis of nurses and 47.76% to that of physicians.
  
  
  CONCLUSIONS
  this study of the pre-analysis process provides input that enhances knowledge about hospital bill audits.
authors: Programa de Pós-Graduação em Gerenciamento em Enfermagem, Escola de Enfermagem, Universidade de São Paulo, São Paulo, SP, BR.
authors: Gabriela Favaro Faria
authors: GF
authors: Guerrer
authors: Departamento de Orientação Profissional, Escola de Enfermagem, Universidade de São Paulo, São Paulo, SP, BR.
authors: Antônio Fernandes Costa
authors: AF
authors: Lima
authors: Departamento de Orientação Profissional, Escola de Enfermagem, Universidade de São Paulo, São Paulo, SP, BR.
authors: Valéria
authors: V
authors: Castilho
mesh_terms: D001938:Brazil; D005375:Financial Audit; D017721:Hospital Costs; D006784:Hospitals, Teaching / Q000191:economics*