The Importance of Internal Audit In Public Sector Research - A Bibliometric Study -

Marius Ionel Cetina () and Oana Raluca Ivan ()
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Marius Ionel Cetina: “1st of December 1918†University of Alba Iulia
Oana Raluca Ivan: “1st of December 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 976-986

Abstract: The scope of our research is to present the current development stage of the public sector internal audit research worldwide; the examined database is Web of Science Core Collection. This choice is due to the database representativity and importance in indexing high profile publication, either journals, books, or Conference proceedings. This bibliometric study incorporates two main objectives, firstly we have undertaken the objective of achieving the performance analysis, presenting the results of our research in terms of performance for different parameters such as: authors, research domains, institutions, journals, and countries; secondly, we have assumed the objective of realizing a scientific mapping of the outcome of the public sector internal audit research in relations to research topic, research teams and research facilities; based on the occurrence or co-occurrence of a term. The main results shows that there are four points of inflexion in the chronological evolution of the public sector internal audit research publication and the science mapping undergone identified certain networks and behaviour as well as identified four research clusters.

Keywords: Internal audit in public sector; research; performance analysis; mapping (search for similar items in EconPapers)
JEL-codes: H83 M42 (search for similar items in EconPapers)
Date: 2021
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