Profile of the articles on internal control in the public sector in national and international journals
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Abstract
This study aims to identify the profile of the articles on internal control in the public sector, published in national and international journals in Scopus database. In these articles available on Capes-BR Portal, in the area of Social Sciences & Humanities, it was researched the term “internal control in the public sector”. A total of 133 articles published from 1983 to 2011 were identified and it was observed that it is happening an increase in the scientific literature about the subject analyzed. In contrast, there is no specific literature predominantly used in this area. The most explored themes are: a) audit, internal control, risk management and governance; b) public finances; c) public policies; d) economic development.
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