Produção científica relativa à auditoria: uma análise do período de 2010 a 2020

Abstract

With the expansion of small companies, as well as the greater demands of the market, the need for internal controls in organizations becomes more evident, aiming at a corporate management based on the management and control of internal processes, which can be subsidized by the audit. Thus, the objective was to map the Brazilian academic production published on auditing and specifically, to verify the evolution of publications; identify which journals published the most articles on auditing and emphasize the importance of auditing in organizations, through a bibliometric analysis. Sixteen articles were selected to compose the sample, noting that among the factors that contribute to a better quality of the audit results, the study highlights the risk orientation, strategies and implementation of actions aimed at business competitiveness and decision-making. In view of the above, it can be concluded that the audit is relevant for organizations, minimizing the risk of fraud and favoring decision making by managers. It is suggested that further studies be carried out addressing the subject of auditing, in order to increase the scope of analysis for both national and international journals.