A literature review on governmental audit
DOI:
https://doi.org/10.12979/rcmccuerj.v27i2.70178Palavras-chave:
Governmental Audit, Public Sector Audit, Governmental Monitoring, Accounting Literature ReviewResumo
This article aims to provide a literature review of research on governmental audits so it can be used as a catalog for analysis and research on public finance, governmental audit, and related areas. Through a qualitative analysis of more than 150 published manuscripts from 2010 until 2022, this research discusses how governmental audit evolved throughout the years in different regions and provide debate on the main findings in the last decade. Thus, it expects to have major social implications by instigating the importance of the governmental audit and its commitment to society.
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