Mapping The Landscape of Internal Audit and Data Analytics: A Bibliometric Approach

Nor Haliza Che Hussain, Siti Nasuha Muhmad, Nur Raihana Mohd Sallem, Zaiza Norsuriati Zainal@Zakaria

Abstract


In today’s digital landscape, organizations increasingly rely on data-driven insights to enhance decision-making and operational efficiency. This shift has also transformed internal auditing practices, as auditors leverage advanced technologies to assess risks and improve controls. As a result,the role of data analytics in internal auditing has expanded significantly, driving research interest in this area. This study explores scholarly contributions on the subject by analysing publication patterns, prominent researchers, key contributing countries, and major thematic areas. A bibliometric approach was applied to examine articles sourced from the Scopus database using the TITLE-ABS-KEY method. Data from 120 studies were processed using Microsoft Excel for document classification and publication trend analysis. VOSviewer facilitated the visualization of research networks, while Harzing’s Publish or Perish software was employed to assess citation impact. Findings indicate a steady increase in publications in recent years, with the analysed articles accumulating1129 citations and an average of 9.34 citations per paper. Commonly discussed themes include internal audit, data analytics, fraud detection, risk management, and artificial intelligence, forming distinct clusters of research focus. Leading contributions come from the United States, India, and Malaysia. By mapping the development of this field, the study provides insights into emerging research trends and offers a foundation for future academic and professional exploration.

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References


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