Audit and Internal Control in the Era of Emerging Technologies: Trends and Innovations, A Bibliometric Analysis

Ezziri Hamza () and Ouabouch Lhoussaine
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Ezziri Hamza: Ibn Zohr University, Research Laboratory in Entrepreneurship, Finance and Organizational Management, Faculty of Law, Economic and Social Sciences
Ouabouch Lhoussaine: Ibn Zohr University, Research Laboratory in Entrepreneurship, Finance and Organizational Management, Faculty of Law, Economic and Social Sciences

A chapter in Proceedings of the International Conference on Multidisciplinary Research in Management and Economics (ICMRME 2025), 2025, pp 165-186 from Springer

Abstract: Abstract In the context of accelerated digital transformation, emerging technologies are reshaping audit and internal control practices, driving growing academic interest. However, the fragmented literature highlights the need for a bibliometric analysis to map key trends and developments in this field. This study aims to analyze, through a bibliometric approach, the evolution of academic work on the integration of emerging technologies in audit and internal control, to identify key trends, research themes, and future perspectives. Using the Web of Science database and applying specific selection criteria, 135 articles published between 2015 and 2025 were selected for this study. The analysis focused on bibliometric indicators using Bibliometrix and VOSviewer, offering a more structured view of the scientific landscape. Findings highlight an increasing volume of research on technologies applied to audit and internal control over the years, with three main clusters focused on blockchain technology in audit and accounting, artificial intelligence and big data in management, as well as audit quality and data governance. This study offers an integrated analysis of emerging technologies in audit and internal control, revealing interactions and proposing a framework to guide future research. The study’s insights not only map the academic discourse but also offer strategic guidance for practitioners aiming to align internal control frameworks with technological advancements.

Keywords: Emerging technologies; blockchain; artificial intelligence; audit; internal control; bibliometric analysis (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-892-9_11

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