Perfil de investigación sobre calidad en auditoría interna

Autores/as

DOI:

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

Palabras clave:

actividad de auditoría interna, calidad en auditoría interna, Ley Sarbanes-Oxley, perfil de investigación, perfil bibliométrico

Resumen

Las lagunas en la actividad de auditoría interna (AAI), como la calidad en auditoría interna (CAI), comenzaron a señalarse mediante estudios realizados después de la publicación de la Ley Sarbanes-Oxley (SOX). Como es un tema aún en desarrollo en la literatura, este artículo busca delinear el perfil de investigación sobre CAI en período de 1999 a 2021. Para eso, fue conducido el perfil bibliométrico sobre el tema, resultando en como se ha progresado el área de investigación en los últimos 22 años, abarcando los clústeres de investigación, los principales campos de estudio y las redes de citas. Como resultado, se generaron dos mapas: uno basado en datos de texto y otro basado en datos bibliográficos.

Biografía del autor/a

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.

Citas

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Publicado

2022-03-22

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Bissol, L. S. M., & Oliveira, U. R. de. (2022). Perfil de investigación sobre calidad en auditoría interna . Contextus – Revista Contemporánea De Economía Y Gestión, 20, 72–87. https://doi.org/10.19094/contextus.2022.72469

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Vol. 20: jan/dez 2022

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