Perfil da produção acadêmica sobre auditoria interna no Brasil, Argentina e Colômbia

Abstract

The present study sought to present the profile of academic publications on Internal Auditing in Brazil, Argentina and Colombia, over a period of ten years (2013 to 2022). For this, an exploratory, bibliographical and qualitative research was carried out. By means of research on referenced Platforms, publications published in national and foreign journals were sought, obtaining 354 articles in total, 181 from Brazil, 29 from Argentina and 144 from Colombia. The country with the highest number of journals with publications on the subject was Colombia, with 28 journals, followed by Brazil, with 18, and Argentina, with 8 journals. In the years 2020 and 2021 there was a greater number of research related to auditing, representing 13% of publications in this period. This finding means a greater recent concern with the subject of auditing. Among the topics found on auditing, he highlighted: 'Corporate Governance' (33.44%); 'Transparency' (15.05%); 'Management' (8.36%); 'Control' (7.36%) and 'Disclosure' (4.35%). The results showed that although the number of publications on auditing in Brazil exceeds the other countries in the analysis, when verifying the results of these, there is a need for improvements in issues related to transparency, corporate governance practices, effective internal auditing and external assistance in the prevention of failures, errors and fraud committed by entities, public and private. It was also verified that in Colombia the concern with public transparency prevails, above the other sub-themes and the low academic production in Argentina does not allow to assume if the problems faced are the same as Brazil and Colombia.