A relação profissional entre auditores internos e externos

Detalhes bibliográficos
Autor(a) principal: Oliveira, Luiz Henrique Machado de
Data de Publicação: 2023
Tipo de documento: Trabalho de conclusão de curso
Idioma: por
Título da fonte: Repositório Institucional da UFU
Texto Completo: https://repositorio.ufu.br/handle/123456789/39533
Resumo: Internal and external auditing are important processes for companies and organizations of all sizes and sectors. In this context, given the needs of the economy, the reliability of accounting information and the roles of auditors in controlling and providing reports and information to stakeholders become increasingly significant. Thus, the objective was to map the Brazilian scientific production on the professional relationship between internal and external auditors, from the perspective of bibliometric analysis. The research has a qualitative-quantitative nature, and based on this, 7 articles were selected to compose the sample, noting that the main factor in the relationship between the parties is cooperation and sharing of work. In summary, regarding the studies examined, it was observed that a large part of the works presented a view that a good relationship between internal and external auditors enhances efficiency and benefits for both professionals and companies. Considering the low number of works on the subject, it is suggested that new studies be conducted addressing the professional relationship between internal and external auditors, in order to broaden the scope of analysis, as well as explore other types of relationships and interactions among internal and external auditing professionals and how it affects the economic and organizational spheres within these professionals.
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spelling A relação profissional entre auditores internos e externosAuditoria internaAuditoria externaAuditor internoAuditor externoRelaçãoInternal auditingExternal auditingInternal auditorExternal auditorProfessional relationshipProfessional cooperationCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISInternal and external auditing are important processes for companies and organizations of all sizes and sectors. In this context, given the needs of the economy, the reliability of accounting information and the roles of auditors in controlling and providing reports and information to stakeholders become increasingly significant. Thus, the objective was to map the Brazilian scientific production on the professional relationship between internal and external auditors, from the perspective of bibliometric analysis. The research has a qualitative-quantitative nature, and based on this, 7 articles were selected to compose the sample, noting that the main factor in the relationship between the parties is cooperation and sharing of work. In summary, regarding the studies examined, it was observed that a large part of the works presented a view that a good relationship between internal and external auditors enhances efficiency and benefits for both professionals and companies. Considering the low number of works on the subject, it is suggested that new studies be conducted addressing the professional relationship between internal and external auditors, in order to broaden the scope of analysis, as well as explore other types of relationships and interactions among internal and external auditing professionals and how it affects the economic and organizational spheres within these professionals.Trabalho de Conclusão de Curso (Graduação)A auditoria interna e externa são processos importantes para empresas e organizações de todos os tamanhos e setores. Nesse cenário, frente às necessidades da economia, a fidedignidade das informações contábeis bem como os papeis dos auditores em controlar e prover relatórios e informações aos stakeholders se torna cada vez mais expressiva. Assim, objetivou-se mapear a produção científica brasileira sobre a relação profissional entre auditores internos e externos, sob a ótica da análise bibliométrica. A pesquisa tem natureza quali-quantitativa, e com base nisso, foram selecionados 7 artigos para composição da amostra, observando que o maior indexador da relação entre as partes é a cooperação e compartilhamento do trabalho. Em suma, tratando-se dos estudos abordados, observou-se que grande parte das obras apresentou uma visão de que a boa relação entre os auditores internos e externos é um potencializador de eficiência e benefícios tanto para os profissionais quanto para as empresas. Observada o baixo número de trabalhos sobre o assunto, sugere-se que novos estudos sejam realizados abordando o tema relação profissional entre auditores internos e externos, de modo a aumentar o escopo de análise, além de outros tipos de relação e interação entre os profissionais de auditoria interna e externa e como ela afeta as esferas econômicas e organizacionais em meio a estes profissionais.Universidade Federal de UberlândiaBrasilCiências ContábeisBorges, Wemerson Gomeshttps://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4358980T3&tokenCaptchar=03AFcWeA4LVNl0hGuIsOe4HXTCJkGwz64haBFMaI3GDE03liFAdsmtyjsdYJtkZ7XFIJ-1Zif77SqvTvxdKLXJJc9dNPVdz_R98SGOmvRBhz0rKl0qlEVr-p61lc-8i3do7nEfTU0jxtiYTCQ4XAS8XMXOz6tsKrHycJojV6lHQqA-xFEKXC72r4qoTwlgnmF2zoP2QvMImTjwejVydwwn4vvIBuhKfORrnE95-w4GJXsJOsGASB1IyqsAxM2258zcSbnHRyV9cHZ9KWE-UzTlXZ1c6SE2bisQpLioHLszUk2Lj7R-E6_vyRl35wl3h3svb2BkVXEMkI3357klPVf34yVcuR_P1jVdLwGl5RnIYrVgRyyYkDkkeD016Lv_0-Q1M5s8gvggqT_JJ1pBfeg_zQdaImdCfzD1JjWeK_XqYBHXbTW6RaP7JEYHRt8C7oqdXgxXhtPyjUgFFXVZqi_NP8eGr_b9fH7whYrZHKqQVKj3OsUywdLzGBYjoR7RkcxBhpyAM0YRn7IIyMyG-LTUkLum6LSQTMWUGPxrCK0zei9YbfBsYfjRbJ0Blind, Blind ReviewBlind ReviewBlind, Blind ReviewBlind ReviewOliveira, Luiz Henrique Machado de2023-11-28T14:09:11Z2023-11-28T14:09:11Z2023-11-27info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisapplication/pdfOLIVEIRA, Luiz Henrique Machado de. A relação profissional entre auditores internos e externos. 2023. 29 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) – Universidade Federal de Uberlândia, Uberlândia, 2023.https://repositorio.ufu.br/handle/123456789/39533porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2023-11-29T06:15:40Zoai:repositorio.ufu.br:123456789/39533Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2023-11-29T06:15:40Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false
dc.title.none.fl_str_mv A relação profissional entre auditores internos e externos
title A relação profissional entre auditores internos e externos
spellingShingle A relação profissional entre auditores internos e externos
Oliveira, Luiz Henrique Machado de
Auditoria interna
Auditoria externa
Auditor interno
Auditor externo
Relação
Internal auditing
External auditing
Internal auditor
External auditor
Professional relationship
Professional cooperation
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
title_short A relação profissional entre auditores internos e externos
title_full A relação profissional entre auditores internos e externos
title_fullStr A relação profissional entre auditores internos e externos
title_full_unstemmed A relação profissional entre auditores internos e externos
title_sort A relação profissional entre auditores internos e externos
author Oliveira, Luiz Henrique Machado de
author_facet Oliveira, Luiz Henrique Machado de
author_role author
dc.contributor.none.fl_str_mv Borges, Wemerson Gomes
https://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4358980T3&tokenCaptchar=03AFcWeA4LVNl0hGuIsOe4HXTCJkGwz64haBFMaI3GDE03liFAdsmtyjsdYJtkZ7XFIJ-1Zif77SqvTvxdKLXJJc9dNPVdz_R98SGOmvRBhz0rKl0qlEVr-p61lc-8i3do7nEfTU0jxtiYTCQ4XAS8XMXOz6tsKrHycJojV6lHQqA-xFEKXC72r4qoTwlgnmF2zoP2QvMImTjwejVydwwn4vvIBuhKfORrnE95-w4GJXsJOsGASB1IyqsAxM2258zcSbnHRyV9cHZ9KWE-UzTlXZ1c6SE2bisQpLioHLszUk2Lj7R-E6_vyRl35wl3h3svb2BkVXEMkI3357klPVf34yVcuR_P1jVdLwGl5RnIYrVgRyyYkDkkeD016Lv_0-Q1M5s8gvggqT_JJ1pBfeg_zQdaImdCfzD1JjWeK_XqYBHXbTW6RaP7JEYHRt8C7oqdXgxXhtPyjUgFFXVZqi_NP8eGr_b9fH7whYrZHKqQVKj3OsUywdLzGBYjoR7RkcxBhpyAM0YRn7IIyMyG-LTUkLum6LSQTMWUGPxrCK0zei9YbfBsYfjRbJ0
Blind, Blind Review
Blind Review
Blind, Blind Review
Blind Review
dc.contributor.author.fl_str_mv Oliveira, Luiz Henrique Machado de
dc.subject.por.fl_str_mv Auditoria interna
Auditoria externa
Auditor interno
Auditor externo
Relação
Internal auditing
External auditing
Internal auditor
External auditor
Professional relationship
Professional cooperation
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
topic Auditoria interna
Auditoria externa
Auditor interno
Auditor externo
Relação
Internal auditing
External auditing
Internal auditor
External auditor
Professional relationship
Professional cooperation
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
description Internal and external auditing are important processes for companies and organizations of all sizes and sectors. In this context, given the needs of the economy, the reliability of accounting information and the roles of auditors in controlling and providing reports and information to stakeholders become increasingly significant. Thus, the objective was to map the Brazilian scientific production on the professional relationship between internal and external auditors, from the perspective of bibliometric analysis. The research has a qualitative-quantitative nature, and based on this, 7 articles were selected to compose the sample, noting that the main factor in the relationship between the parties is cooperation and sharing of work. In summary, regarding the studies examined, it was observed that a large part of the works presented a view that a good relationship between internal and external auditors enhances efficiency and benefits for both professionals and companies. Considering the low number of works on the subject, it is suggested that new studies be conducted addressing the professional relationship between internal and external auditors, in order to broaden the scope of analysis, as well as explore other types of relationships and interactions among internal and external auditing professionals and how it affects the economic and organizational spheres within these professionals.
publishDate 2023
dc.date.none.fl_str_mv 2023-11-28T14:09:11Z
2023-11-28T14:09:11Z
2023-11-27
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/bachelorThesis
format bachelorThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv OLIVEIRA, Luiz Henrique Machado de. A relação profissional entre auditores internos e externos. 2023. 29 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) – Universidade Federal de Uberlândia, Uberlândia, 2023.
https://repositorio.ufu.br/handle/123456789/39533
identifier_str_mv OLIVEIRA, Luiz Henrique Machado de. A relação profissional entre auditores internos e externos. 2023. 29 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) – Universidade Federal de Uberlândia, Uberlândia, 2023.
url https://repositorio.ufu.br/handle/123456789/39533
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Uberlândia
Brasil
Ciências Contábeis
publisher.none.fl_str_mv Universidade Federal de Uberlândia
Brasil
Ciências Contábeis
dc.source.none.fl_str_mv reponame:Repositório Institucional da UFU
instname:Universidade Federal de Uberlândia (UFU)
instacron:UFU
instname_str Universidade Federal de Uberlândia (UFU)
instacron_str UFU
institution UFU
reponame_str Repositório Institucional da UFU
collection Repositório Institucional da UFU
repository.name.fl_str_mv Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)
repository.mail.fl_str_mv diinf@dirbi.ufu.br
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