INTEGRATING AUDIT PROCESSES WITH OPERATIONAL EFFICIENCY INDICATORS IN HOSPITAL RESOURCE MANAGEMENT

Objective: The objective of this study is to propose an auditor-driven framework for measuring the efficiency in the management of medical devices and materials in hospitals, with auditors as contributors to compliance and operational performance analysis. Method: This study uses a conceptual and process approach. A review of the hospital resource management literature, audit systems, equipment lifecycle management and operational efficiency was undertaken to provide a structured assessment framework. The study maps the medical device and materials management process and provides audit checkpoints with efficiency indicators. A framework linking audit findings with efficiency performance domains is proposed. Results: It indicates that audit operations can reveal hidden capacity losses, redundant procurement, underutilized devices and process bottlenecks, when they are organized around efficiency indicators and not only around compliance criteria. The study shows that efficiency-oriented audits contribute to operational continuity, risk mitigation and cost control. The results suggest that the integration of audited outputs with performance monitoring systems enhances managerial decision-making in the governance of hospital resources. Conclusion: Audit methods can provide active support to operational performance evaluation in hospital resource management rather than only compliance. The methodology links audit checkpoints to performance indicators to uncover inefficiencies and provide proof for managerial actions. The proposed approach is practically relevant for hospital audits, improving performance monitoring and resource management.