Carvalho, Andréa Vasconcelos2023-08-312023-08-312019CARVALHO, Andréa Vasconcelos. Auditoria e gestão da informação e do conhecimento: interações e perspectivas teórico-práticas. Ciência da Informação, [S.l.], v. 48, n. 2, p. 53-73, 2019. Disponível em: https://revista.ibict.br/ciinf/article/view/4693. Acesso em: 23 ago. 2023.e1518-8353https://repositorio.ufrn.br/handle/123456789/54647The information assets audit enables consulting actions based on a systematic and deep process of evaluation of units, services, processes, flows and information and knowledge resources, considering their interrelations with the organizational context in which they are inserted. Therefore, because it contributes to the effectiveness and efficiency of the audited aspects and contexts, it is characterized as a fundamental tool to plan, evaluate and improve the processes of information and knowledge management. However, it is possible to perceive the lack of knowledge of the audit process and its benefits in the theoretical and practical scope of information and knowledge management. In view of this, the objective is to analyze the information assets audit contributions to information and knowledge management. For this, the interactions between the two are considered, seeing both their emergence in parallel, and the aspects of defining their complementarity. In addition, it is characterized the audit in general, and the information assets audit in particular, contemplating typology, methods and benefits of the application of this in the scope of information and knowledge management. Finally, some theoretical-practical perspectives of the application of the information assets audit to the information and knowledge management are presented and some themes are suggested for future research in this scopeAttribution-ShareAlike 3.0 Brazilhttp://creativecommons.org/licenses/by-sa/3.0/br/auditoria de ativos de informaçãoauditoria da informaçãogestão da informação e do conhecimentoauditoría de activos de informaciónauditoría de informacióngestión de la información y del conocimientoinformation assets auditinformation auditiformation and knowledge managementarticlehttps://doi.org/10.18225/ci.inf.v48i2.4693