Internal auditing in the public sector: a bibliometric analysis of the productions at the stricto sensu graduate level

This research aimed to analyze the characteristics of scientific productions from 2010 to 2020, within the scope of stricto sensu graduate studies, which focused on internal auditing in the public sector. The theme was chosen because it is an area that can contribute to public institutions in the fulfillment of principles considered essential, such as legality, legitimacy, effectiveness and economy. Regarding the methodology, this research is classified as descriptive, bibliometric and qualitative-quantitative. Data regarding theses and dissertations were collected in February 2022 from the CAPES Theses and Dissertations Catalog Database and analyzed using the Excel and Atlas TI programs. Among the indicators analyzed, the following stand out: year, level and modality, genre (author and advisor), location, institution of affiliation, keywords, topic addressed, methodological approach, etc. The results evidenced the predominance of productions in the states of Sao Paulo, Parana and Rio de Janeiro; from professional master's degrees; and applied mainly in the context of Federal Education Institutions and Financial Institutions. In addition, not all works used theories, emphasizing predominantly practical aspects through the adoption of the case study methodology, observing, therefore, a greater need to explore theories and methodologies in future studies on the subject. Finally, there was an intensification in the number of researches from 2017, opening the possibility of a growth in productions. In this sense, some underused themes can be objects of future research, such as risk management and knowledge management.