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This study aims to report the experience of the academic course of Bachelor of Nursing, Federal University of Campina Grande campus Cuite, along with a team of internal audit. This is a qualitative descriptive and reporting experience, where a group of students accompanied a team of internal auditors when they performed their activities in the municipal hospital of Cuite-PB, Brazil, in the period October and November 2009. The experience of the group with various activities related to auditing practice was valuable for didactic-pedagogic training of students, it is possible to compare the experience witnessed with the audit brought by the theoretical literature. It was also observed that although there is an internal audit team, no auditors from all areas of the health service contemplated by this assessment, as the governing law of professional guidelines. We have also seen that the only type of audit is conducted through the records and all forms, and that some hospital areas are evaluated only by the administrative sector of the institution, having no participation of health professionals. Finally, there is the difficulty in finding references alluding to the issue at hand and the limited sources available had their dates of publications often old, thus making their use impractical.