Introduction:

Achieving quality and excellence in care services implies having tools to improve management and process performance. In view of this novelty, using the audit to obtain satisfactory results in the quality of care and the reduction of costs is currently a priority for health institutions.

Objective:

To make reflections on the role of auditing in nursing and ethics, and its contribution to the performance of the profession.

Development:

We used the scientific method based on the documentary analysis of research conducted by different authors about nursing audit, ethics and its contribution to the performance of the profession.

Conclusions:

Nursing audit is a tool for evaluating the quality of nursing services, increasing teaching training and the competence of nursing staff. The nursing auditor must comply with the highest ethical values, be impartial, and maintain a balance for the benefit of the organization being audited. They must be trained, know the principles, resolutions and ethical regulations to assume their role with quality. His performance serves as a guide for the honest exercise of his professional work.

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