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Health care has come under increasing scrutiny in recent years. This paper aims to identify the relationship between auditing and quality management. The aim of this work was to highlight the importance of auditing for quality treatment, with a view to patient recovery. The methodology applied was based on research and analysis of the quality of care focused on health auditing. Auditing is a tool that establishes parameters for public managers in terms of the efficient use of the health budget, which should be reflected in improved standards of health and social well-being, access and the humanisation of services. The conclusions suggest that the use of auditing as a management tool should take into account the relevant requirements of the process, such as planning, monitoring and evaluating health actions and services, and intensifying the training and ongoing education of all those involved. Its main function is to verify and make those involved aware of the importance of quality in the services provided and not to believe that it has a punitive function.