Controle interno: um estudo bibliométrico da produção científica na base SCOPUS (1969-2020)

Abstract

This work was developed with the intention of visualizing the characteristics of scientific productions and the evolution of the internal control theme, in works found in the Scopus a database, based on a bibliometric analysis in the period from 1969 to 2020. To carry out this research, we used the method bibliometric, using the bibliometrix tool. In the Scopus database, the following keywords were used as filters for the search: "internal controls", and delimiting by articles generated a total of 1501 articles. These articles found were treated in the Rstudio system and in the Microsoft Excel software and were organized according to their characteristics and exposed according to indicators Among the most relevant results that were found are the 381 sources found, the 2765 authors, the year 2019 that accumulated the largest number of published articles and the United States as the country that published more articles related to the theme. This work contributes to sensitize academics and possible researchers to the importance of discussing the subject and scientific positions in the study area.