Auditoria interna: um estudo bibliométrico nos cadernos de indicadores divuldados pela CAPES no período de 2007 a 2012

Abstract

This work presents a bibliometric study on the internal auditing topic. The objective was to analyze the literature related to Internal auditing that was contained in journals, proceedings, books, book chapters, dissertations and theses available at indicator's books published by CAPES in the period of 2007-2012, from strito sensu graduate courses in Accounting. A descriptive study was performed in which quantitative and qualitative aspects about internal auditing have been raised. The study revealed that the 20 existing Accounting graduate programs published jointly a total of 12,721 jobs within the analyzed period. There was a 33% increase in bibliographic yield from the first to the second period analyzed. From this total , 0.18 % ofthe papers were about internal auditing . 45 % ofthe 20 institutions have published on internal auditing, being UNISINOS the one published the most, followed by UERJ and later, by UFMG. Regarding the profile of publications on internal auditing , 48 % of them were in the form of annals, 35 % in the form of dissertations, 8,5% periodicals and 8.5 % were in the form of books or chapters . Ciupak . K. followed by Vanti AA , and Lélis DLM , were the authors who mostly have published on internal auditing . Throughout the collected data it was possible to observe that doesn't exist a recurrent theme between the works found on internal auditing topic. Between the topics related to internal auditing, corporate governance was the most prevalent theme, followed by internal control and later by risk management. We conclude that the internal auditing topic is currently little researched if among the graduate programs on accounting . Hopefully this study can arouse the interest of graduate programs in the development of research over the proposed topic.