2019-01-302019-01-302019-01-302018-12-06https://ri.ucsal.br/handle/prefix/686The need for better financial control in healthcare institutions has raised the question of gloss, a strategy that aims to pay for what meets the business parameters and, in addition, maintain a flow of health care providers. Objective: To analyze the types of glosses existing in the process of auditing medical bills in health services and the role of auditing in the prevention of them. Methodology: It is an integrative review of the literature on scientific production related to the theme. Medical Literature Analysis and Retrieval System Online (MEDLINE / PubMed) and the Scientific Electronic Library Online (SciELO). With descriptors: clinical protocol, resource glosses, audit, glosses and nursing record. Result We selected 08 articles published between 1998 and 2018. The results were categorized in "Types of glosses in the audit process" and "role of audit in the prevention of glosses.” Conclusion: Glossary today represents a major obstacle in the relationship between health service providers and providers, since their existing situation makes it impossible for them to receive full or partial value from those who perform the service, and this can lead to financial frailty with serious consequences and irreversible for large or small private enterprise coffers.Acesso AbertoProtocolo clínicoRecurso de glosasAuditoriaGlosasRegistro de enfermagemClinical protocolGlossary resourceAuditGlosasNursing recordA glosa no processo de auditoria de contas médicas nas instituições de saúde: revisão de literaturaTrabalho de Conclusão de CursoCiências da SaúdeEnfermagem