Resumen en inglés

This monograph was carried out the objective of compiling information on the importance of auditor ethics as an essential element for the improvement of health services. This work was charactered by the applicability of the following methodological strategies: The compilation monograph as a type of study, a universe of study composed of 65 references taking as reference descriptors of the health sciences such as health audit and auditor ethics, combining them with the help of Boolean operators ¨AND¨ ¨OR¨ and ¨NOT¨ in the Spanish language and, from whose universe a representative sample of 30 references from different internet source was taken. Among the main results: The following were identified as ethical principles of all health auditors: Impartiality, objectivity, honesty, transparency, confidentiality and responsibility, among others, as very important ethical principles, reaching the conclusion that ethical principles of all auditors are key to contributing to the improvement of health services, since an ethical performance of the auditor is important to be able to objectively and precisely establish the shortcomings of a health entity and based on it, recommend solutions and decisions that contribute to improving processes in the field of health.