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O desempenho da auditoria interna: um estudo bibliográfico

Authors: Francisco, Eduarda Barreto; Laíza Martins Rodrigues Salvador; Amaral, Ana Clara Fonseca Do; Pereira, Humberto Gomes; Mônica De Souza Lima;

O desempenho da auditoria interna: um estudo bibliográfico

Abstract

Resumo: A presente pesquisa teve como objetivo levantar e analisar os artigos publicados entre o período de 2015 a 2021, relacionados à auditoria interna e seu desempenho. A metodologia utilizada em relação ao seu objetivo foi uma pesquisa descritiva. Foi conduzida uma pesquisa bibliométrica utilizando métodos quantitativos, a fim de fornecer informações relevantes para a análise do desenvolvimento do artigo sob a ótica de três temas importantes, sendo eles: risco de auditoria; auditoria interna e gestão; e auditoria interna voltada para o controle interno. O trabalho caracteriza-se com base em quem são os principais pesquisadores e suas respectivas contribuições diante de seus conhecimentos nas obras publicadas. A classificação que teve maior resultado foi a de tema “risco de auditoria”, sendo este considerado um tema muito importante, já que é o processo de avaliar a probabilidade de ocorrência de um risco e estimar seu impacto, norteando o desempenho fundamental do auditor interno.

Keywords

auditoria interna, gerenciamento de riscos, controle interno.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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