A Bibliometric Study of Internal Audit Research Development
DOI:
https://doi.org/10.58812/wsis.v4i04.2816Keywords:
Internal Audit, Bibliometric Analysis, Risk Management, Digital Transformation, SustainabilityAbstract
This study aims to analyze the development of internal audit research through a comprehensive bibliometric approach. Using data collected from the Scopus database covering the period 2000–2026, this research examines publication trends, influential authors, leading countries, and the conceptual structure of the field. Bibliometric techniques, including co-authorship analysis, citation analysis, keyword co-occurrence, overlay visualization, and density mapping, were conducted using VOSviewer. The results indicate that internal audit research has experienced significant growth and increasing global collaboration, with dominant contributions from developed countries such as the United States and the United Kingdom. The intellectual structure of the field is centered on traditional themes such as internal control, auditing, and risk management, while emerging topics such as digital transformation, artificial intelligence, and sustainability are gaining prominence. The findings also reveal that internal audit research is becoming more interdisciplinary, extending into areas such as healthcare and environmental governance. This study contributes by providing a structured overview of the knowledge landscape and identifying research gaps, particularly in technology integration and sustainability practices. The results are expected to guide future research directions and support the advancement of internal audit practices in a rapidly evolving business environment.
References
[1] S. E. Kaplan, K. Pany, J. A. Samuels, and ..., “An examination of the effects of procedural safeguards on intentions to anonymously report fraud,” Audit. A J. …, 2009, [Online]. Available: https://publications.aaahq.org/ajpt/article-abstract/28/2/273/5696
[2] S. P. A. Setiyaviani and L. Julian, “Evaluasi Lingkungan Pengendalian dengan Kerangka Pengendalian Internal COSO di KPP Pratama Jakarta Pesanggrahan,” Own. Ris. dan J. Akunt., vol. 7, no. 4 SE-, pp. 3350–3364, Oct. 2023, doi: 10.33395/owner.v7i4.1674.
[3] V. A. Marques, U. O. Vaz, D. V Miranda, and ..., “When controls matter: evidence of non-linear association between Internal Control Weaknesses and Audit Quality,” 2023, SciELO Brasil. [Online]. Available: https://www.scielo.br/j/rcf/a/5QRWpbW5PqLYkdCxsDfs4Kj/
[4] M. Mustapha and Y. K. Lee, “Sourcing arrangement of internal audit services: does it matter to the external auditors?,” Int. J. Bus. …, 2020, doi: 10.1504/IJBCRM.2020.108513.
[5] S. S. Satapathy, “Interpretive Structural Modeling Approach To Effective Internal Control Practices for Prevention of Accounting Fraud in Small Businesses Using Micmac Analysis,” Interantional J. Sci. Res. Eng. Manag., vol. 07, no. 03, pp. 1–8, 2023, doi: 10.55041/ijsrem18068.
[6] K. Boonlert-U-Thai and M. Suttipun, “Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand,” Cogent Bus. &Management, 2023, doi: 10.1080/23311975.2023.2256084.
[7] L. Cauș, “Importanța auditului intern în asigurarea competitivității entității the importance of the internal audit in ensuring the competitiveness of the entity,” 2022.
[8] M. K. Chaudhary and R. K. Chaudhary, “Contribution of Internal Control System towards Financial Performance: An Empirical Configuration for Future Strategies,” Patan Pragya, vol. 10, no. 01 SE-Articles, pp. 116–124, Dec. 2022, doi: 10.3126/pragya.v10i01.50636.
[9] S. Rexhepi, S. Maloku, and I. Lushi, “The Role of the Internal Control Increasing Performance in the Public Institutions,” SSRN Electron. J., no. 1, pp. 1–8, 2023, doi: 10.2139/ssrn.4322872.
[10] H. Xie and T. C. Lau, “Evidence-Based Green Human Resource Management: A Systematic Literature Review,” Sustain., vol. 15, no. 14, 2023, doi: 10.3390/su151410941.
[11] F. C. Fenerich, K. Guedes, N. H. M. Cordeiro, G. de S. Lima, and A. L. G. De Oliveira, “Energy efficiency in industrial environments: an updated review and a new research agenda,” Rev. Gestão e Secr. (Management Adm. Prof. Rev., vol. 14, no. 3, pp. 3319–3347, 2023, doi: 10.7769/gesec.v14i3.1802.
[12] L. Zhao, Y. Zhao, J. Du, A. Desloge, Z. Hu, and G. Cao, “Mapping the Research on Health Policy and Services in the Last Decade (2009–2018): A Bibliometric Analysis,” Front. Public Heal., vol. 10, p. 773668, 2022.
[13] M. Akbari, M. Khodayari, A. Khaleghi, M. Danesh, and H. Padash, “Technological innovation research in the last six decades: a bibliometric analysis,” Eur. J. Innov. Manag., vol. 24, no. 5, pp. 1806–1831, 2021.
[14] N. T. Oktaviani, E. P. Purnomo, L. Salsabila, and A. T. Fathani, “Bibliometric analysis of sustainable agriculture on human rights governance approach: concept of sustainability on human rights governance,” in E3S Web of Conferences, EDP Sciences, 2021, p. 2008.
[15] P. R. Bhagat, F. Naz, and R. Magda, “Artificial intelligence solutions enabling sustainable agriculture: A bibliometric analysis,” PLoS One, vol. 17, no. 6, p. e0268989, 2022.
[16] T. P. Nugrahanti, E. Sudarmanto, M. Andani, and L. Judijanto, “The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia,” West Sci. Account. Financ., vol. 1, no. 03, pp. 108–118, 2023.
[17] M. Yusuf and L. Kanji, “Effect of internal audit and accounting information system on the effectiveness of internal control,” ATESTASI J. Ilm. Akunt., vol. 3, no. 2, pp. 120–125, 2020.
[18] Y. Prayogo, A. Mutia, P. Hardiningsih, and I. Setiawati, “The Relationship of Sustainability Report with Firm Values Jakarta Islamic Index,” Jabe (Journal Account. Bus. Educ., vol. 8, no. 2, p. 99, 2023, doi: 10.17977/jabe.v8i2.46032.
[19] G. Makridou, M. Doumpos, and C. Lemonakis, “Relationship between ESG and corporate financial performance in the energy sector: empirical evidence from European companies,” Int. J. Energy Sect. Manag., vol. ahead-of-p, no. ahead-of-print, Jan. 2023, doi: 10.1108/IJESM-01-2023-0012.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Loso Judijanto, Ni Ketut Sukanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
westscience.journals@gmail.com