Perfil de pesquisa sobre qualidade na auditoria interna

Autores

DOI:

https://doi.org/10.19094/contextus.2022.72469

Palavras-chave:

atividade de auditoria interna, qualidade na auditoria interna, Lei Sarbanes-Oxley, perfil de pesquisa, perfil bibliométrico

Resumo

As lacunas acerca da atividade de auditoria interna (AAI), como a qualidade na auditoria interna (QAI), começaram a ser apontadas por pesquisas desenvolvidas após a divulgação da Lei Sarbanes-Oxley (SOX). Por constituir um assunto que ainda está em desenvolvimento na literatura, este artigo busca delinear o perfil de pesquisa sobre a QAI no período de 1999 a 2021. Para este fim, foi efetuado o perfil bibliométrico sobre o tema, resultando na identificação de como a área de pesquisa progrediu ao longo dos últimos 22 anos, englobando os aglomerados de pesquisa, os principais campos de estudo e as redes de citações. Como resultado, foram gerados dois mapas: um baseado em dados de texto e um baseado em dados bibliográficos.

Biografia do Autor

Luciana Sales Marques Bissol, Centro Federal de Educação Tecnológica Celso Suckow da Fonseca

Mestre em Sistemas de Gestão pela Universidade Federal Fluminense (UFF), é Especialista em Administração Pública e Bacharel em Ciências Econômicas também pela UFF. Atualmente exerce o cargo de Coordenadora de Controle Interno na Assessoria Especial de Controle Interno do Ministério do Desenvolvimento Regional, após ter atuado como Gerente de Finanças e Coordenadora de Gerenciamento de Projetos na Empresa de Planejamento e Logística S. A. Exerceu o cargo de Auditora-Chefe no Centro Federal de Educação Tecnológica Celso Suckow da Fonseca (CEFET/RJ). Profissional com as designações Certification in Risk Management Assurance (CRMA) e Certified Government Auditing Professional (CGAP), pelo The Institute of Internal Auditors. Candidata à certificação CIA (Certified Internal Auditor), tendo sido aprovada nas partes 1 e 2 do exame. Sócia-fundadora da União Nacional dos Auditores do Ministério da Educação (UNAMEC). Participa do grupo de pesquisa FINAMPEG - UFF, certificado pelo CNPq, na área voltada a estudos, elaborações e aplicações de gestão de riscos em processos, segurança e meio ambiente.

Ualison Rébula de Oliveira, Universidade Federal Fluminense (UFF)

Possui Pós Doutorado em Gerenciamento de Riscos em Cadeias de Suprimentos pela UNESP. É Doutor em Engenharia pela UNESP, Mestre em Sistemas de Gestão da Qualidade pela UFF, Especialista em Gestão Empresarial pela Fundação Getúlio Vargas. É Graduado em Engenharia Mecânica e em Administração de Empresas. Possui 15 anos de experiência profissional adquirida no ABN AMRO BANK. Possui experiência de 20 anos como docente, sendo professor Associado na Universidade Federal Fluminense, onde participa como membro permanente dos Programas de Mestrado em Administração (Volta Redonda) e Sistemas de Gestão (Niterói). Atualmente possui mais de 100 publicações em periódicos e eventos e mais de vinte cinco orientações de mestrado concluídas. Suas pesquisas e publicações normalmente envolvem os seguintes temas: i) Gerenciamento de Riscos em Cadeia de Suprimentos, Processos de Manufatura e Serviços; ii) Lean Manufacturing, Produtividade e Desempenho; iii) Green Supply Chain Management, Logística Reversa e Gerenciamento de Resíduos Sólidos.

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Publicado

2022-03-22

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Sales Marques Bissol, L., & Oliveira, U. R. de. (2022). Perfil de pesquisa sobre qualidade na auditoria interna . Contextus – Revista Contemporânea De Economia E Gestão, 20, 72–87. https://doi.org/10.19094/contextus.2022.72469

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v. 20: jan/dez 2022

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