A research profile on internal audit quality

Authors

DOI:

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

Keywords:

internal audit activity, internal audit quality, Sarbanes-Oxley Act, research profile, bibliometric profile

Abstract

Gaps in internal audit function (IAF), such as internal audit quality (IAQ), began to be pointed out by studies carried out after Sarbanes-Oxley (SOX) Act publication. As a subject still under development in the literature, this article seeks to delineate a research profile for the IAQ in the period from 1999 to 2021. To this end, a bibliometric profile on the subject was conducted, resulting in the identification of how the research area has progressed over the last 22 years, encompassing research clusters, main fields of study and citations networks. As a result, two maps were created: one based on text data and one based on bibliographic data.

Author Biographies

Luciana Sales Marques Bissol, Center for Technological Education 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, Federal Fluminense University (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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Published

2022-03-22

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Bissol, L. S. M., & Oliveira, U. R. de. (2022). A research profile on internal audit quality. Contextus - Contemporary Journal of Economics and Management, 20, 72–87. https://doi.org/10.19094/contextus.2022.72469

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Vol. 20: jan/dec 2022

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