Uma pesquisa bibliométrica sobre as publicações científicas a respeito da auditoria interna e suas principais técnicas no auxílio do controle interno publicadas na base de dados dos periódicos CAPES

Abstract

This study is focused on the public sector theme, with the objective of analyzing the main techniques used by internal auditing and, consequently, their respective managers. Given this, what are the contributions of research regarding the main techniques used by internal auditing for internal control in the public sector? This study aims to analyze the characteristics of scientific production on the main internal audit techniques for internal control in the public sector through a bibliometric study using documentary analysis of the database of articles found in Periódico Capes. It was thus verified that little is researched and discussed on the topic, obtaining just over 06 articles that referred to or used the techniques. In these it was possible to identify main authors, cited and referenced sources, in addition to identifying internal audit techniques that are summarized in 07 main ones. Therefore, the topic is extremely important and relevant to both the public sectors and the academic community.