A relação profissional entre auditores internos e externos

Abstract

Internal and external auditing are important processes for companies and organizations of all sizes and sectors. In this context, given the needs of the economy, the reliability of accounting information and the roles of auditors in controlling and providing reports and information to stakeholders become increasingly significant. Thus, the objective was to map the Brazilian scientific production on the professional relationship between internal and external auditors, from the perspective of bibliometric analysis. The research has a qualitative-quantitative nature, and based on this, 7 articles were selected to compose the sample, noting that the main factor in the relationship between the parties is cooperation and sharing of work. In summary, regarding the studies examined, it was observed that a large part of the works presented a view that a good relationship between internal and external auditors enhances efficiency and benefits for both professionals and companies. Considering the low number of works on the subject, it is suggested that new studies be conducted addressing the professional relationship between internal and external auditors, in order to broaden the scope of analysis, as well as explore other types of relationships and interactions among internal and external auditing professionals and how it affects the economic and organizational spheres within these professionals.