Fraude e corrupção nas empresas do setor privado: um estudo bibliográfico sobre a auditoria interna como ferramenta de identificação

Abstract

We examined the scientific productivity of internal auditing and fraud in articles published between 2012 and April 2017 of journals classified as A2 and B1 on the basis of QualisCapes. In total, 11 journals with 129 publications with the key words AUDIT and / or FRAUD were selected, of which a sample of 17 articles was selected for analysis. The main objective of this study was to identify the main bibliometric characteristics of the scientific production of articles on internal auditing as an instrument for the identification of fraud. The methodology used was qualitative and quantitative. Regarding the objectives, the classification adopted was descriptive and for the procedures for data collection and analysis it was classified as a bibliographic research. The results of the research indicate that of the 17 articles analyzed, 82% were published between 2012 and 2014, 15 have two or more authors and the most used method among the authors was the documentary. In the bibliometric investigation work selected by this study, no publication was found that deals with the topic of internal audit of the identification of frauds, evidencing that there is a lacuna in this subject that can be treated in the middle.