ABSTRACT This article describes the Economic Control Studies (Degree courses) in University of Havana, founded in 1968 and part of economic system studies in Cuba in that epoch. It describes its academic antecedent. It analyzes the times of foundation. It is distinguished the designers and first teachers, the program of courses, the teachers formed in first generations of graduates, some publications and graduate students. Finally it related the evolution and ending of the studies.

RESUMEN El artículo describe la carrera universitaria de Licenciatura en Control Económico, fundada en 1968 y parte del espectro de estudios económicos en Cuba en ese entonces. Se relacionan sus antecedentes académicos; se analizan las características de la época en que se fundó; se distinguen a los diseñadores y profesores de la carrera, su currículo de disciplinas académicas, sus profesores de las primeras generaciones de graduados, algunas publicaciones que se hicieron y los alumnos que egresaron. Finalmente se relata como la carrera evolucionó hasta que se decidió sustituirla por otras más especializadas.

BACKGROUND: Indigenous knowledge (IK) is specific to a community for its economic development. However, the processes involved in the documentation of IK in the university of Zululand are not readily known OBJECTIVE: The study's aim is to find out the strategies used by the University of Zululand (UNIZULU) for documenting, disseminating and accessing IK METHOD: The study adopted both interpretivist and positivist research paradigms where both qualitative and quantitative research methods were used through a case study of the University of Zululand. The study targeted both academic and non-academic staff members where 23 of them were purposely selected and interviewed. In addition, the quantitative research approach using simple bibliometrics was used to collect data from IK-related theses and dissertations from the UNIZULU Institutional Repository between 2009 and 2019 RESULTS: The study revealed that many departments and faculties across the University of Zululand were involved in the creation of IK-related content led by the Department of African Languages. The multidisciplinarity of IK in the university was confirmed for further exploitation. The dominant challenges relate to IK sharing, limited facilities, a lack of policy and inadequate partnership among the stakeholders. The creation and documentation of IK by different departments was another challenge CONCLUSION: This study recognises the existence of IK policy in the country but found minimal implementation of the policy at the university. The authors recommend the development of IK policy, increased awareness, mapping and auditing of IK research and teaching, partnership with stakeholders to be included in the university agenda CONTRIBUTION: This study contributes to the current literature and discourse on indigenous knowledge systems (IKS) and their documentation for policy and comparative studies. The appropriateness of using the socialisation, externalisation, combination and internalisation (SECI) model in similar studies is also confirmed

BACKGROUND: A discharge summary may be the only available health record for a patient, especially in resource-limited settings with suboptimal record-keeping. Considering the risk of adverse neurodevelopmental outcomes secondary to hypoxic ischaemic encephalopathy (HIE), as well as litigation, the quality of summaries for neonates with HIE is particularly important. OBJECTIVES: To audit electronic discharge summaries of neonates admitted with HIE to two tertiary hospitals in Bloemfontein, South Africa. METHODS: A retrospective, quantitative study was conducted. Electronic discharge summaries of late preterm and term neonates with HIE, admitted in 2018 and 2019, were audited for relevant information, including final diagnosis, birth history, clinical evaluation, management, investigations, plan at discharge, as well as counselling of parents. RESULTS: Of the 165 identified cases, 34 (20.6%) were excluded. Ten patients did not have electronic discharge summaries. Admission register details were incomplete for the other 24 cases. The final diagnosis of HIE appeared in 87 of 131 (66.4%) audited summaries. More than half (52.7%) had incorrect ICD-10 coding for HIE. Information on foetal distress and sentinel events was absent in 61.1% and 42.0%. Requirement for resuscitation was recorded in 90.8% of summaries. Performance of cardiac compressions and adrenaline administration were not specified in 46.6% and 54.2%. Admission blood gas results, particularly base deficit, lactate and glucose, were absent in 42.7%, 63.4% and 90.8% of summaries. Eligibility for therapeutic hypothermia was not captured in 41.2%. Cranial ultrasound, neuroimaging, exclusion of meningitis, or multisystem involvement was not mentioned in 80.9%, 99.2%, 80.2% and 96.2%, respectively. Notes on counselling of parents were lacking (83.2%). Final cause of death was unspecified in 85.7% (n=12/14) of patients who died. CONCLUSION: Discharge summaries of neonates at risk of adverse neurodevelopmental outcomes secondary to HIE lacked essential information. Quality improvement and regular auditing of patient records must be prioritised.

ABSTRACT While medical health professionals are trained to detect, treat, and comfort, they are not trained to consider the environmental impact of the services they provide. Healthcare contributes significantly to resource depletion and greenhouse gas emissions. Not only are healthcare institutions, whose mission is to protect and promote health, major polluters that use large amounts of energy and water, but the production, transport, use and disposal of medications and other medical consumables also leave considerable carbon footprints. In nephrology practice, dialysis programs have a particularly large carbon footprint with recurrent, per capita, resource consumption and waste generation profiles that are disproportionately high compared to other medical therapies. A close relationship between renal healthcare professionals and manufacturers is fundamental for the development of sustainable ecofriendly technologies, devices, and machines. Such collaboration is essential to reduce the environmental burden of renal therapies and maintain good quality of treatment. Renal units should register and evaluate their environmental performance and make an initial diagnosis of their environmental processes, to provide locally adapted recommendations for areas of additional improvement through environmental management programs. Regular auditing of these programs must be also performed aiming at continuous improvement with the setting of increasingly ambitious goals for reducing environmental burden of nephrology.

Resumen: Resumen: La innovación digital es una herramienta estratégica en las organizaciones. La tecnología está revolucionando todos los ámbitos de los negocios, por lo que la prospectiva y la inteligencia artificial pueden presentarse como herramientas clave en los procesos de auditoría. Este artículo, a través de una revisión bibliográfica, entrevistas y análisis, busca determinar aspectos conceptuales relacionados con la auditoría del futuro y cómo esta temática ha sido abordada en las instituciones educativas y empresas en Ecuador. Entre los resultados se destaca que la prospectiva y la inteligencia artificial aplicadas en la auditoría se han convertido en herramientas para lograr niveles más altos de calidad, mejorar los procesos, reducir tiempo y dinero y proporcionar datos confiables para la toma de decisiones e identificación de riesgos. Los resultados también determinaron que algunas de las empresas calificadoras de riesgos en Ecuador no están conformes con el avance tecnológico y tienen un nivel bajo de utilización de herramientas tecnológicas e inteligencia artificial. De igual manera, las carreras de Contabilidad y Auditoría de las instituciones de educación superior no cuentan con avances en innovación ni consideran la enseñanza de la prospectiva o herramientas de inteligencia artificial en sus programas de estudios.

Abstract: Digital innovation is a strategic tool in organizations. Technology is revolutionizing all areas of business, so foresight and artificial intelligence can be presented as key tools in auditing processes. This article, through a literature review, interviews, and analysis, seeks to determine conceptual aspects related to the audit of the future and how this topic has been addressed in educational institutions and companies in Ecuador. Among the results, it is highlighted that foresight and artificial intelligence applied in auditing have become tools to achieve higher levels of quality, improve processes, reduce time and money, and provide reliable data for decision making and risk identification. The results also determined that some of the risk rating companies in Ecuador are not satisfied with technological advances and have a low level of use of technological tools and artificial intelligence. Similarly, accounting and auditing careers in higher education institutions do not have advances in innovation, nor do they consider the teaching of foresight or artificial intelligence tools in their curricula.

Questionnaires are widely used in the Accountancy field as a data collection instrument. However, previous studies have contentious views on the reliability of questionnaires in academic studies. This study describes the development of a custom-made questionnaire to evaluate the effectiveness of a teaching-learning intervention, the Audit Cube, designed to affect the knowledge, skills, attitudes and values of Auditing of B.Com. honours students in the Accountancy field at a SAICA-accredited university. The questionnaire was distributed to 156 university honours students, whereafter it was validated and standardised. Most of the extracted factors indicated a reliability level higher than 0.9, signifying that the constructs were suitable to address the project's research question and that the questionnaire is valid. In conclusion, this study found that the use of questionnaires in academic studies is deemed reliable if a standardised process is followed in its development. Consequently, the study suggests that custom-made questionnaires should undergo factor analysis to prove the instrument's validity prior to reporting on the findings. The findings of this study may be useful to academics in providing guidelines in developing their own data collection instrument to measure the effectiveness of a teaching-learning intervention and may also support the use of questionnaires by researchers in the teaching-learning environment.

Resumen El fortalecimiento de la fiscalización es un desafío actual para los gobiernos subnacionales, que buscan fomentar los mecanismos de control y frenar la corrupción. En Sonora las recientes reformas a la Constitución y a la Ley de Fiscalización local, le conceden la autonomía plena a la entidad fiscalizadora, por otra parte, los gobiernos municipales presentan dificultades en el cumplimiento de las observaciones derivadas del proceso de fiscalización. Esto se puede atribuir a las pocas probabilidades de ser sancionados. El objetivo de este trabajo es presentar un análisis comparativo del cumplimiento de las observaciones hechas por el Instituto Superior de Auditoria y Fiscalización del Estado de Sonora (ISAF) a los Ayuntamientos del estado de Sonora y reflexionar sobre las posibles consecuencias o sanciones por no ser solventadas. Como metodología se utilizó el estudio comparativo, está dividido en dos bloques, uno comprende los años (2015 y 2016) antes de obtener su autonomía el ISAF y los otros (2017 y 2018) con autonomía plena. así como las últimas reformas en materia de fiscalización, además se realizaron solicitudes de información al ISAF para indagar sobre las sanciones impuestas a los Ayuntamientos.

Abstract Strengthening auditing is a current challenge for subnational governments, which seek to promote control mechanisms and curb corruption. In Sonora, the recent reforms to the Constitution and the Local Control Law grant full autonomy to the control entity, on the other hand, the municipal governments present difficulties in complying with the observations derived from the audit process. This can be attributed to the low probability of being penalized. The objective of this work is to present a comparative analysis of compliance with the observations made by the Superior Institute of Audit and Control of the State of Sonora (ISAF) to the Municipalities of the State of Sonora and to reflect on the possible consequences or sanctions for not be solved. As a methodology, the comparative study was used, it is divided into two blocks, one includes the years (2015 and 2016) before the ISAF obtained its autonomy and the others (2017 and 2018) with full autonomy. as well as the latest oversight reforms, information requests were also made to the ISAF to inquire about the sanctions imposed on the City Councils.

Resumo: O objetivo deste trabalho foi identificar o perfil dos produtores orgânicos do estado de São Paulo, analisando a distribuição espacial, o sistema de avaliação da conformidade orgânica adotada e a diversidade produtiva. Foi realizada pesquisa documental de abordagem qualitativa. O documento analisado foi o Cadastro Nacional de Produtores Orgânicos (CNPO). A organização dos dados foi realizada com base nas 15 mesorregiões do estado, estabelecidas pelo IBGE. Existem produtores orgânicos registrados pelo MAPA em 97,7% dos municípios paulistas. 61,5% dos produtores adotam a auditoria para a avaliação da conformidade orgânica. A maioria dos produtores orgânicos é composta por homens com idade superior aos 41 anos. A agricultura orgânica no estado de São Paulo está concentrada em determinadas regiões, sobretudo naquelas em que há predominância da agricultura familiar. Em regiões com forte presença dos clusters produtivos do agronegócio, como a cana-de-açúcar, há o menor número de produtores orgânicos. Mesmo havendo diferentes índices de ocorrência, a agricultura orgânica está presente em todo o território paulista, o que indica o seu potencial de crescimento no estado.

Abstract: The objective of the present research was to identify the profile of organic producers in the state of São Paulo, analyzing the spatial distribution, the organic conformity assessment system adopted, and the production diversity. A documental research with a qualitative approach was carried out. The document analyzed was the National Register of Organic Producers (CNPO) and, for data organization, it was used as reference the distribution per mesoregion established by the IBGE, which in the state are 15. There are organic producers in 97.7% of the municipalities. 61.5% of the producers adopt auditing in the evaluation of organic conformity. The majority of organic producers are men and over 41 years old. As a conclusion, we have that organic agriculture in the state of São Paulo is concentrated in certain regions, especially those where family agriculture is predominant. In regions with a strong presence of agribusiness production clusters, such as sugar cane, there are fewer organic producers. Even though there are different rates of occurrence, organic agriculture is present throughout the São Paulo territory, which indicates its growth potential in the state.

BACKGROUND: Haemothorax occurs in approximately 60% of all thoracic and polytrauma cases and is responsible for 15-30% of all trauma mortalities. Penetrating injuries to the thorax are a common presentation in South African hospitals. This study aims to audit the traumatic haemothoraces and their outcomes in regional hospitals in Durban, KwaZulu-Natal, South Africa METHODS: In this study, patient characteristics were grouped as either continuous or categorical variables. Continuous variables, such as age were summarised as means (with standard deviations) or medians (interquartile range [IQR]), as appropriate. Categorical variables such as sex were summarised as proportions. Fisher's exact test was used to compare proportions. All analyses were performed using the Statistical Package for Social Sciences RESULTS: A total of 118 patients were included comprising 110 (93%) males and eight (7%) females, with an average age of 29.7 years. Stab-chest was the most frequent mechanism of injury (76; 64.4%), followed by gunshot wound (GSW)-chest (27; 22.9%) and isolated blunt chest trauma (9; 7.6%). Other mechanisms of injury were stab-neck (3; 2.5%), stab-shoulder (2; 1.7%) and blunt chest trauma in the context of polytrauma (1; 0.8%). The most frequent type of injury was penetrating (108; 91.5%), with only 10 (8.5%) cases of blunt injury. This study found that there was a statistically significant association between patient age groups and type of injury CONCLUSION: Haemothorax is a common sequela of chest trauma. Retained haemothorax (RH) results in worsened patient outcomes including increased hospital length of stay (LOS). This study points to the need for auditing of proper intercostal chest drain (ICD) positioning, which is crucial for the successful drainage of haemothorax

Since formation of the European Union, there has been a worldwide upsurge in regulation of the auditing profession, which has included mandatory auditor rotation and this has also found its way into South African company law, regardless of the many arguments against it. The number of corporate scandals or company failures justifies an evaluation of the effectiveness of such regulation and a re-thinking of the concept of auditor rotation. Revisiting the arguments against and in favour of mandatory auditor rotation confirms the rational arguments against mandatory auditor rotation. These arguments are opposed to the main reason for its implementation - namely, that rotation will serve as a publicly acceptable band-aid on damaged investor confidence. Overshadowed by corporate scandals, regulators face constant pressure to enhance auditors' independence and to amend and improve regulations. To inform the South African stance, developments regarding auditor rotation in Germany and Australia are examined. An assessment of the significance of mandatory auditor rotation in the current corporate-law environment reveals that Steinhoff (Steinhoff International Holdings N.V.) failed in 2018, despite the fact that auditor-rotation legislation was in place. This supports arguments against auditor rotation and suggests that South Africa too hastily followed international trends. Mandatory auditor rotation regulations in South Africa also discourage potential candidates from entering the auditing work environment. It is submitted that the current provisions do not contribute effectively to auditor independence and are merely desperate attempts to curb the public's lack of confidence in the auditing profession. Section 92 of the Companies Act 71 of 2008, dealing with mandatory auditor rotation, should therefore be repealed.

ABSTRACT This article analyzes the leader's management style effect on the relationship between personal factors and role conflict in the internal audit function. It sheds light on the factors per se regarding the presence of role conflict in internal audit, addressing the effects that various management styles of the audit leader can cause in the relationship previously addressed in the literature between personal characteristics and role conflict. Evidence shows that the skills and expertise of leading internal audit executives impact the role played by internal auditors, becoming major insights to be analyzed and understood when delimiting the internal audit function. This article contributes to grasping the impact that aspects at a personal, professional, and interaction level in the management hierarchy in companies can have on the internal audit function. A survey was used involving 218 internal auditors certified by the Institute of Internal Auditors of Brazil (Instituto dos Auditores Internos do Brasil [IIA Brasil]), working in the internal audit area and with active profiles on the professional networking platform LinkedIn. Use of multiple linear regression for data analysis. Personal factors encompass the independence and expertise of internal auditors. Role conflict comprises three dimensions: demand from the organization vs. the auditor profession; auditing vs. consulting; and personal values vs. professional expectations. Management style measures the behavior of immediate superiors in the dimensions of task, relationship, and situational context. As results and contributions, it was evidenced that internal auditor’s commitment to independence and expertise have a negative influence on role conflict. A management style with behaviors aimed at relationships between individuals, carrying out tasks, or adapting to situations, on the part of immediate superiors, contributes to reducing the level of role conflict in the internal audit function.

RESUMO Este artigo analisa o efeito do estilo de gestão do líder na relação entre os fatores pessoais e o conflito de papéis na função da auditoria interna. Lança-se luz sobre os fatores per se da presença de conflito de papéis na auditoria interna, abordando os efeitos que diferentes estilos de gestão do líder da auditoria podem ocasionar na relação precedentemente já investigada na literatura entre características pessoais e o conflito de papéis. As evidências demonstram que as habilidades e expertise de executivos líderes da auditoria interna impacta o papel exercido pelos auditores internos, tornando-se insights importantes de serem analisados e compreendidos ao delimitar a função da auditoria interna. Este artigo contribui com a compreensão do impacto que aspectos a nível pessoal, profissional e de interação na hierarquia de gestão nas empresas podem ocasionar na função da auditoria interna. Foi usada pesquisa survey envolvendo 218 auditores internos certificados pelo Instituto dos Auditores Internos do Brasil (IIA Brasil), atuantes na área de auditoria interna e com perfis ativos na plataforma de contatos profissionais LinkedIn. Utilização de regressão linear múltipla para a análise dos dados. Os fatores pessoais englobam a independência e expertise dos auditores internos. O conflito de papéis contempla três dimensões: demanda da organização vs. profissão de auditor; auditoria vs. consultoria; e valores pessoais vs. expectativas profissionais. O estilo de gestão mensura o comportamento dos superiores imediatos nas dimensões de tarefa, relacionamento e contexto situacional. Como resultados e contribuições, evidenciou-se que o compromisso com a independência e a expertise dos auditores internos têm influência negativa no conflito de papéis. Um estilo de gestão com comportamentos direcionados ao relacionamento entre os indivíduos, à realização das tarefas ou adaptativo às situações, por parte dos superiores imediatos, contribui para reduzir o nível de conflito de papéis na função da auditoria interna.

PURPOSE: Litigation against auditors has augmented as the number of corporate failures increased over the past decades. A failure to exercise professional scepticism has been cited as one of the main contributing factors to audit failure. This research establishes a link between professional scepticism and emotional intelligence (EI). Credence is given to the design of interventions promoting the development of auditor EI with the view of combating the incidence of audit failure DESIGN/METHODOLOGY/APPROACH: A sample of United States (US) judicial opinions was examined where professional scepticism of auditors was considered. A dual coding system was applied where process elements of professional scepticism and components of emotional intelligence were identified and linked FINDINGS/RESULTS: A significant overlap between elements of professional scepticism and facets of emotional intelligence was indicated, especially those of self-assessment, conscientiousness, organisational awareness, communication skills, leadership and managing influence PRACTICAL IMPLICATIONS: Emotional intelligence competencies become part of the resources available to the auditor, which may be used to exercise their professional scepticism. Interventions designed to enhance auditor emotional intelligence may positively impact the levels of professional scepticism demonstrated, ultimately aiding in lowering the incidence of audit failure ORIGINALITY/VALUE: This research offers a new process perspective of professional scepticism which has been adapted from the works of seminal authors in the field. Using the data sample, the incidences of overlap between emotional intelligence and the process steps of professional scepticism are identified and categorised within this framework. This research contributes to the body of empirical research on emotional intelligence in the auditing field

ABSTRACT Objective To evaluate outcomes of vascular surgeries and identify strategies to improve public vascular care. Methods This was a descriptive, qualitative, and cross-sectional survey involving 30 specialists of the Hospital Israelita Albert Einstein via Zoom. The outcomes of vascular procedures performed in the Public Health System extracted through Big Data analysis were discussed, and 53 potential strategies to improve public vascular care to improve public vascular care. Results There was a consensus on mandatory reporting of some key complications after complex arterial surgeries, such as stroke after carotid revascularization and amputations after lower limb revascularization. Participants agreed on the recommendation of screening for diabetic feet and infrarenal abdominal aortic aneurysms. The use of Telemedicine as a tool for patient follow-up, auditing of centers for major arterial surgeries, and the concentration of complex arterial surgeries in reference centers were also points of consensus, as well as the need to reduce the values of endovascular materials. Regarding venous surgery, it was suggested that there should be incentives for simultaneous treatment of both limbs in cases of varicose veins of the lower limbs, in addition to the promotion of ultrasound-guided foam sclerotherapy in the public system. Conclusion After discussing the data from the Brazilian Public System, proposals were defined for standardizing measures in population health care in the area of vascular surgery.

Abstract Objective To assess compliance with actions for surgical site infection prevention and control, adopted in clinical practice in accordance with the recommendations proposed by the World Health Organization: auditing the moment of antibiotic administration, trichotomy with an electric clipper/disposable blade, material sterility confirmation, and surveillance and dissemination of surgical site infection rates. Methods This is a cross-sectional observational study, carried out in 30 hospitals in the state of Minas Gerais, from February 2018 to April 2019, based on an audit of a surgical procedure, situational diagnosis and interview with Hospital Infection Control Services. Results In 93.3% of Hospital Infection Control Services, protocols for prophylactic antibiotic use and compliance audits were reported, 69% reported trichotomy with an electric clipper. All carried out surgical site infection surveillance, however, only 63.3% carried out rate disclosure. In the situational diagnosis, trichotomy was performed in 76.7% inside the operating room with an electric clipper (56.7%). In the audit of the moment of antimicrobial administration between 30-60 minutes before surgical incision, compliance was identified in 63.3%; 93.3% of services confirmed material sterility through process indicators. Conclusion Differences were found between recommendations from the Hospital Infection Control Service and compliance with good practices during situational diagnosis and auditing of surgical procedures, reinforcing the need for training and audits aimed at effectively complying with professionals’ practices regarding such measures.

Resumen Objetivo Evaluar la adhesión a las acciones de prevención y control de infecciones del sitio quirúrgico adoptadas en la práctica clínica, de acuerdo con las recomendaciones propuestas por la Organización Mundial de la Salud: realización de auditoría del momento de administración del antibiótico, tricotomía con tricotomizador eléctrico/lámina descartable, confirmación de esterilidad del material y control y difusión de índices de infección del sitio quirúrgico. Métodos Estudio observacional transversal, realizado en 30 hospitales de gran tamaño del estado de Minas Gerais, de febrero de 2018 a abril de 2019, a partir de una auditoría de un procedimiento quirúrgico, diagnóstico situacional y entrevista con los Servicios de Control de Infecciones Hospitalarias. Resultados En el 93,3 % de los Servicios de Control de Infecciones Hospitalarias se citaron protocolos para el uso de antibiótico profiláctico y auditorías de adhesión, el 69 % informó tricotomía con tricotomizador eléctrico, todos realizaban el control de infecciones del sitio quirúrgico, pero solo el 63,3 % realizaba la difusión de los índices. En el diagnóstico situacional, la tricotomía fue realizada en el 76,7 % dentro del quirófano con tricotomizador eléctrico (56,7 %). En la auditoría del momento de administración del antimicrobiano profiláctico de 30 a 60 minutos antes de la incisión quirúrgica, se identificó conformidad en el 63,3 %, el 93,3 % de los servicios confirmó la esterilidad del material por medio de indicadores de proceso. Conclusión Se verificaron divergencias entre las recomendaciones del Servicio de Control de Infecciones Hospitalarias y la adhesión a las buenas prácticas durante el diagnóstico situacional y auditoría de procedimientos quirúrgicos, lo que refuerza la necesidad de capacitaciones y auditorías para una efectiva adhesión de las prácticas de los profesionales a tales medidas.

Resumo Objetivo Avaliar a adesão às ações de prevenção e controle da infecção de sítio cirúrgico, adotadas na prática clínica de acordo com as recomendações propostas pela Organização Mundial de Saúde: realização da auditoria de momento da administração de antibiótico, tricotomia com tricotomizador elétrico/lâmina descartável, confirmação da esterilidade dos materiais e, vigilância e divulgação das taxas de infecção de sítio cirúrgico. Métodos Estudo observacional transversal, realizado em 30 hospitais de grande porte do estado de Minas Gerais, de fevereiro de 2018 a abril de 2019, a partir de uma auditoria de um procedimento cirúrgico, diagnóstico situacional e entrevista com os Serviços de Controle de Infecção Hospitalar. Resultados Em 93,3% dos Serviços de Controle de Infecção Hospitalar foram referidos protocolos para uso de antibiótico profilático e auditorias de adesão, 69% informaram tricotomia com tricotomizador elétrico; todos realizavam a vigilância da infecção de sítio cirúrgico, no entanto, apenas 63,3% realizavam a divulgação das taxas. No diagnóstico situacional, a tricotomia foi realizada em 76,7% dentro da sala cirúrgica com tricotomizador elétrico (56,7%). Na auditoria do momento de administração do antimicrobiano profilático entre 30-60 minutos antes da incisão cirúrgica identificou-se conformidade em 63,3%; 93,3% dos serviços confirmavam a esterilidade dos materiais por meio de indicadores de processo. Conclusão Verificou-se divergências entre recomendações do Serviço de Controle de Infecção Hospitalar e adesão às boas práticas durante diagnóstico situacional e auditoria de procedimentos cirúrgicos, reforçando a necessidade de treinamentos e auditorias visando adesão efetiva às práticas dos profissionais a tais medidas.

Abstract “The recognition of environmental auditing as an instrument of environmental management in the Cuban legal system will favor compliance with corporate social responsibility in correspondence with the requirements of environmental protection in Cuba” is the hypothesis that is validated with the research that develops the following objectives: analyze the environmental audit, as well as its regulation in the Cuban legal system from a historical-legal and doctrinal approach; and substantiate the need for its legal organization as an instrument of environmental management. The methodology was based on a review of different doctrinal and normative sources with an analytical-synthetic approach and on the exegesis of the current norms. We start from the theoretical study of Corporate Social Responsibility; and the environmental audit and its antecedents in the national legal system to substantiate the need for its regulation as an instrument of environmental management based on the development of socially responsible companies. Also, legal theoretical bases are established for a regulation proposal of this institute, more than, as a control action, as an environment management tool. As a result, a foundation of the need to recognize the environmental audit in the Cuban legal system is achieved as an essential management instrument for the fulfillment of the social responsibility of the different economic actors under the strict observance of the environmental protection policy and regulations.

Resumen “El reconocimiento de la auditoría ambiental como instrumento de la gestión ambiental en el ordenamiento jurídico cubano favorecerá el cumplimiento de la responsabilidad social empresarial en correspondencia con los requerimientos de la protección del medio ambiente en Cuba” es la hipótesis que se valida con la investigación que desarrolla los siguientes objetivos: analizar la auditoría ambiental, así como su regulación en el ordenamiento legal cubano desde un enfoque histórico-jurídico y doctrinal; y fundamentar la necesidad de su ordenación jurídica como instrumento de gestión del ambiente. La metodología se basó en una revisión de diferentes fuentes doctrinales y normativas con un enfoque analítico-sintético y en la exégesis de las normas vigentes. Partimos del estudio teórico de la Responsabilidad Social Empresarial; y de la auditoría ambiental y sus antecedentes en el ordenamiento jurídico patrio para fundamentar la necesidad de su regulación como instrumento de la gestión ambiental en función del desarrollo de empresas socialmente responsables. También, se establecen bases teórico jurídicas para una propuesta de regulación de este instituto, más que, como una acción de control, como una herramienta de gestión del ambiente. Como resultado se logra una fundamentación de la necesidad de reconocer la auditoría ambiental en el ordenamiento jurídico cubano como instrumento de gestión indispensable para el cumplimiento de la responsabilidad social de los diferentes actores económicos bajo la estricta observancia de la política y normativas protectoras del medio ambiente.