Mapping the Global Landscape of Internal Auditing Research: A Bibliometric Analysis

Abstract

This study provides a systematic bibliometric review of the worldwide research landscape in internal auditing, emphasizing key trends, major contributors, and emerging topics over the past fifty years (1970-2024). We employed a comprehensive bibliometric methodology to analyze 1,092 peer-reviewed articles from the Web of Science (WoS) and Scopus databases. Using ScientoPy and VOSviewer, we conducted detailed analyses, including citation network mapping, topic visualization, and network analysis, all within a rigorous review process to ensure quality. The results reveal different patterns across databases: WoS continues to expand (AGR: 0.5%, h-index: 62), while Scopus shows a decline (AGR: -2%, h-index: 37). The United States remains a leading research hub (290 publications, h-index: 51), whereas Indonesia is emerging as a growth market (AGR: 4%). The Managerial Auditing Journal contributes the most scholarly work (169 publications; h-index: 35). Thematic analysis uncovers three interconnected research clusters focused on core auditing concepts, governance frameworks, and performance measurement methods. Limitations such as database coverage and language focus may restrict a full understanding of global research, highlighting the need for enhanced international collaboration and diverse theoretical perspectives to address regional research gaps. These findings provide valuable insights for scholars, auditors, and policymakers as they evolve internal auditing from a compliance function to a strategic organizational role in today’s global business landscape. This comprehensive review of global internal auditing scholarship identifies institutional biases and key areas for future theoretical development, supporting ongoing research efforts.