Mapping the landscape of internal auditing effectiveness study: a bibliometric approach

Sofik Handoyo

Cogent Business & Management, 2024, vol. 11, issue 1, 2289200

Abstract: In this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk management and more. The study emphasizes the multifaceted role of modern auditors who must combine traditional practices with the demands of a rapidly changing business environment. Today’s auditors are instrumental in shaping resilient, ethical and socially aware companies. Looking back in time, the study illustrates how the discipline has grown in response to global financial crises, focusing on transparency, risk management and expanded auditing techniques. This evolution positions auditors as strategic partners within the organization rather than simply financial scrutineers. Furthermore, the study emphasizes the interplay between effective auditing and overall governance structures, highlighting that internal auditing is a nuanced craft continuously refined by context-specific variables. A thematic cluster analysis reveals the discipline’s complexity, emphasizing its fundamental principles and emerging focus areas. Finally, the study underscores the adaptability and future-focused nature of internal auditing, which remains committed to transparency, accountability and excellence in a dynamic global landscape.The research provides a comprehensive bibliometric analysis of the evolution of internal auditing, highlighting its transition from a basic financial oversight function to a strategic, multifaceted role within organizations. The study emphasizes the auditor’s critical involvement in managing organizational culture, IT challenges, risk management, and governance, particularly in response to global financial crises. It underscores the importance of auditors in fostering ethical and socially responsible corporate environments and outlines the adaptability and future focus of the field. This research is instrumental for academic and practical applications, offering insights into the evolving complexities and emerging trends in internal auditing, thereby guiding the development of more effective, ethical, and resilient organizational practices.

Date: 2024
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DOI: 10.1080/23311975.2023.2289200

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