Publicações sobre auditoria interna na área contábil nos anos de 2018 a 2022

Abstract

The internal audit seeks to investigate the internal control, based on the identification of the processes adopted and their adequacy and application to the operation of the organizations, from this it is possible to minimize the risks and verify possible irregularities, allowing a better possibility of decision making by the senior anagement. This research aimed to answer the following question “What is the frequency and profile of publications focused on internal auditing in the period from 2018 to 2022?”, in order to contribute to mapping knowledge, identifying themes and trends, assessing the impact research, decision support and audit practices. The methodology adopted for the elaboration of the research is classified as descriptive, with a quantitative and bibliometric approach, the search for publications was carried out in journals with Qualis Capes classification of A2 and B1 and the Elsevier-Science Direct, Spell, Scielo and Scopus databases from the keywords "internal audit". The results obtained showed a low rate of publications in the selected journals, on the other hand, in the databases there were a greater number of articles, totaling 67 publications and the years with the highest number of articles were 2018 and 2020. It was evident that of the 188 authors of the articles of the sample, 112 (60%) are male authors, demonstrating that this group is more interested in developing research in the field of internal auditing. The Brazilian region with the highest number of publications in the sample is the Southeast with 19 articles, which represents 28% of the articles collected in the sample, followed by the Federal District with 6 (9%). Foreign publications represent 14% of the sample, with the relative value of publications equal to 9. Among the countries found, the ones that stand out the most are Spain, Portugal and Cuba, with 8, 7 and 4 publications, respectively.