Digital Internal Control: A Bibliometric Analysis
DOI:
https://doi.org/10.58812/wsshs.v4i09.3150Keywords:
Bibliometric Analysis, Digital Internal Control, Digital Transformation, Internal Control Quality, VOSviewerAbstract
Digital internal control has become a growing research domain as organizations integrate digital technologies into governance, risk management, and assurance processes. This study conducts a bibliometric analysis to map the intellectual structure, thematic evolution, collaboration patterns, and most influential works in digital internal control research. Data consisting of 66 documents published between 2002 and 2026 were retrieved from the Scopus database and analyzed using VOSviewer through keyword co-occurrence, overlay, density, co-authorship, institutional, and country collaboration mapping, complemented by citation analysis. The results show that the field is organized around four thematic clusters: digital transformation and internal control effectiveness, internal control systems and information management in the digital economy, ESG performance and decision making, and a separate biomedical cluster in which the term internal control refers to laboratory quality assurance. The overlay visualization indicates a clear shift from engineering and laboratory applications toward corporate governance themes, with ESG performance, digitization, and internal control effectiveness emerging as the most recent topics. Citation analysis reveals that the most influential studies are empirical works from China linking digital transformation to internal control quality and firm productivity. Collaboration networks remain limited and fragmented, with China acting as the dominant hub, indicating substantial room for broader international and cross-institutional cooperation.
References
[1] W. Cheng, C. Li, and T. Zhao, “The stages of enterprise digital transformation and its impact on internal control: Evidence from China,” Int. Rev. Financ. Anal., vol. 92, 2024, doi: 10.1016/j.irfa.2024.103079.
[2] C. Wang, D. Wang, X. Deng, and S. Wang, “Research on the Impact of Enterprise Digital Transformation on Internal Control,” Sustain., vol. 15, no. 10, 2023, doi: 10.3390/su15108392.
[3] Y. Klius, Y. Ivchenko, A. Izhboldina, and Y. Ivchenko, “International approaches to organizing an internal control system at an enterprise in the digital era,” Econ. Ann., vol. 185, no. 9–10, pp. 133–143, 2020, doi: 10.21003/EA.V185-13.
[4] A. A. W. H. Al-Sabti, “IMPLICATIONS FOR ENHANCING THE FINANCIAL REPORTING QUALITY BROUGHT ON BY THE DIGITAL REVOLUTION OF INTERNAL CONTROL,” Int. J. Prof. Bus. Rev., vol. 8, no. 4, 2023, doi: 10.26668/businessreview/2023.v8i4.1381.
[5] H. Zhang and S. Dong, “Digital transformation and firms’ total factor productivity: The role of internal control quality,” Financ. Res. Lett., vol. 57, 2023, doi: 10.1016/j.frl.2023.104231.
[6] X. Li, F. Zhao, and Z. Zhao, “Corporate digital transformation, internal control and total factor productivity,” PLoS One, vol. 19, no. 3 March, 2024, doi: 10.1371/journal.pone.0298633.
[7] T. Zhao, N. Yan, and L. Ji, “Digital transformation, life cycle and internal control effectiveness: Evidence from China,” Financ. Res. Lett., vol. 58, 2023, doi: 10.1016/j.frl.2023.104223.
[8] Y. Zhou, J. Xu, and Z. Liu, “The impact of digital transformation on corporate innovation: Roles of analyst coverage and internal control,” Manag. Decis. Econ., vol. 45, no. 1, pp. 373–393, 2024, doi: 10.1002/mde.4009.
[9] L. Tao, Q. Han, J. Lin, and S. Cao, “Enterprise internal control, digital transformation, and digitalization paradox: empirical evidence from China,” Appl. Econ. Lett., vol. 33, no. 9, pp. 1303–1309, 2026, doi: 10.1080/13504851.2024.2425399.
[10] W. Shi and Z. Zhang, “Exploring the role of digital governance: The effect of audit digitalization on firms’ internal control weaknesses in China,” Int. J. Account. Inf. Syst., vol. 56, 2025, doi: 10.1016/j.accinf.2025.100756.
[11] Y. Liu, Q. Liu, and Y. Wei, “Digital finance, internal control, and audit quality,” Financ. Res. Lett., vol. 76, 2025, doi: 10.1016/j.frl.2025.107033.
[12] U. S. Maqsood, S. Wang, and R. M. A. Zahid, “Digital age imperatives and firm internal control quality: evidence from CEOs personal trait and type of state-owned enterprises,” Manag. Audit. J., vol. 39, no. 6, pp. 700–727, 2024, doi: 10.1108/MAJ-10-2023-4071.
[13] E. Noureldeen, K. Mahran, T. Abdelfattah, and A. A. Elamer, “Audit in the digital age: the strategic role of auditor IT expertise in achieving internal control success in Chinese firms,” J. Account. Lit., pp. 1–35, 2026, doi: 10.1108/JAL-01-2025-0038.
[14] R. O. Al-Khasawneh and S. Razouk, “Internal Control System on Using Digital Banking Applications and Services in Jordanian Banks During the Corona Virus Pandemic,” in Lecture Notes in Networks and Systems, A. B., H. A., K. R., and K. R.E., Eds., Al-Balqa’ Applied University (BAU), Salt, Jordan: Springer Science and Business Media Deutschland GmbH, 2023, pp. 849–865. doi: 10.1007/978-3-031-26953-0_79.
[15] M. F. Ceia, R. P. Marques, and H. Inácio, “Digital Transformation of Internal Control Systems: The Role of Artificial Intelligence,” 2026, IGI Global, University of Aveiro, Department of Economics, Management, Industrial Engineering and Tourism, Portugal. doi: 10.4018/979-8-2600-0439-5.ch001.
[16] J. Li and C. Wang, “Thoughts on Digital transformation and Evaluation of Enterprise Internal Control System Based on COSO Framework,” in ACM International Conference Proceeding Series, China National Institute of Standardization, China: Association for Computing Machinery, 2023, pp. 172–176. doi: 10.1145/3616712.3616743.
[17] P. Shen, L. Qing, L. Wu, and L. Qi, “When you find the ESG performance in digital transformation: a look at firms’ internal controls, absorptive capacity, and green innovativeness,” Appl. Econ., 2025, doi: 10.1080/00036846.2025.2607071.
[18] H. Li, X. y. Dong, and J. Zhang, “Empowering ESG performance through digital transformation: from the perspective of internal control and government regulation,” Int. J. Manag. Financ., vol. 22, no. 2, pp. 228–258, 2026, doi: 10.1108/IJMF-04-2025-0211.
[19] H. R. Shehata et al., “Droplet digital polymerase chain reaction (ddPCR) assays integrated with an internal control for quantification of bovine, porcine, chicken and turkey species in food and feed,” PLoS One, vol. 12, no. 8, 2017, doi: 10.1371/journal.pone.0182872.
[20] H. D. Pharo, K. Andresen, K. C. G. Berg, R. A. Lothe, M. Jeanmougin, and G. E. Lind, “A robust internal control for high-precision DNA methylation analyses by droplet digital PCR,” Clin. Epigenetics, vol. 10, no. 1, 2018, doi: 10.1186/s13148-018-0456-5.
[21] R. Costa-Castelló, J. Nebot, and R. Griñó, “Demonstration of the internal model principle by digital repetitive control of an educational laboratory plant,” IEEE Trans. Educ., vol. 48, no. 1, pp. 73–80, 2005, doi: 10.1109/TE.2004.832873.
[22] N. Donthu, S. Kumar, D. Mukherjee, N. Pandey, and W. M. Lim, “How to conduct a bibliometric analysis: An overview and guidelines,” J. Bus. Res., vol. 133, pp. 285–296, 2021, doi: 10.1016/j.jbusres.2021.04.070.
[23] N. J. van Eck and L. Waltman, “Software survey: VOSviewer, a computer program for bibliometric mapping,” Scientometrics, vol. 84, no. 2, pp. 523–538, 2010, doi: 10.1007/s11192-009-0146-3.
[24] S.-S. Kim et al., “Droplet digital PCR-based EGFR mutation detection with an internal quality control index to determine the quality of DNA,” Sci. Rep., vol. 8, no. 1, 2018, doi: 10.1038/s41598-017-18642-x.
[25] T. Eom, H. Choi, and S. Lee, “Frequency stabilization of an internal mirror He-Ne laser by digital control,” Rev. Sci. Instrum., vol. 73, no. 1, p. 221, 2002, doi: 10.1063/1.1419215.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Farida Arinie Soelistianto, Rani Eka Arini, Tina Isnaeni
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
westscience.journals@gmail.com