A relação profissional entre auditores internos e externos
Autor(a) principal: | |
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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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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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1813711552454328320 |