INTERNAL CONTROLS IN AUDITING ANALYSIS OF THE PRODUCTION IN JOURNALS CLASSIFIED UNDER THE QUALIS CAPES SYSTEM

Abstract

Abstract: Internal controls are important tools in the audit of an organization, and based on the study and analysis of articles within the theme of auditing and the internal controls used, it was possible to verify which were the contents published in scientific articles about Internal Controls in Auditing in the last 20 years. The objective of this article is to analyze the existing publications in articles on the theme Internal Controls in Auditing, in the period from 2001 to 2020, published in Brazilian journals in Accounting, Administration and Tourism, with Qualis from C to A1. The methodology adopted is a bibliographic research in scientific articles nationwide. As for the approach, this is a quantitative research. The analysis was comprised of 34 articles and divided into 7 research themes. It was possible to verify that internal controls can be explored within several scopes, thus reaching diversified objectives and further expanding the concept of internal controls in relation to accounting auditing. However, it was possible to verify that the articles always seek to emphasize the effectiveness of internal controls within companies and the results that can be achieved within companies, whether in the public or private sector, as well as the diversity with which they can be used and studied.