Uma análise bibliométrica sobre publicações da auditoria interna pós pandemia

Abstract

The objective of the study is to analyze the scientific production in Internal Auditing in the years 2021 and 2022, post-COVID-19 pandemic, published in national journals classified in Qualis-Periodicals by CAPES. The Scientific Periodicals Electronic Library - SPELL database was used, along with a qualitative, descriptive, and bibliographic methodology, as well as bibliometric analysis. Six articles were selected from the sample of 41 publications that had "internal auditing" in their title and/or abstract. It can be noted from the results presented that there were not many publications related to internal auditing compared to the number of journals published on external/independent auditing, meaning that only 15% of the publications were related to Internal Auditing. Other findings include: 50% of the published articles had 3 authors; despite the limited number of publications and diverse topics, 2 articles, or 33% of the sample, addressed the topic of "decision-making by the internal auditor"; 10.71% of the publications had "internal auditing" as the most cited keyword, and the most commonly used methodology in terms of approach was descriptive, representing 50% of the publications, while the objective was quantitative, representing 66.67%. Based on the analysis conducted, it can be concluded that the field of Internal Auditing has received an insufficient number of publications in national journals, which hinders the progress of knowledge in this field. Therefore, it is important for researchers and scholars in the field to expand their searches and consider other data sources, both national and international, in order to contribute to a better understanding and improvement of this subject. Promoting more comprehensive and large-scale studies may be crucial for better representation of Internal Auditing in the scientific literature, benefiting the academic and professional community involved in the field.