INTERNAL AUDIT AS A STRATEGIC RISK MANAGEMENT TOOL: A BIBLIOMETRIC ANALYSIS OF PUBLIC SECTOR EVOLUTION
This study investigates the evolution and current landscape of internal audit as a strategic risk management mechanism in the public sector through a comprehensive bibliometric analysis. By examining publication patterns, influential contributions, and emerging research trends, the study address...
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| Format: | Article |
| Language: | English |
| Published: |
UUM PRESS
2025-07-01
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| Series: | Journal of Business Management and Accounting |
| Subjects: | |
| Online Access: | https://www.e-journal.uum.edu.my/index.php/jbma/article/view/27748 |
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| Summary: | This study investigates the evolution and current landscape of internal audit as a strategic risk
management mechanism in the public sector through a comprehensive bibliometric analysis. By
examining publication patterns, influential contributions, and emerging research trends, the study
addresses significant knowledge gaps in understanding how internal audit functions have evolved from
traditional compliance roles to strategic risk management tools. The analysis encompasses 1,132
publications from the Scopus database (1978-2024), employing ScientoPy for bibliometric evaluation
and VOSviewer for network visualization. Results demonstrate robust research expansion, with an
annual growth rate of 27%, reflecting increasing scholarly recognition of the internal audit's strategic
importance. The field has developed substantial scholarly impact (h-index: 66), with leading
contributions from the United States and China and prominent publication venues including the
Managerial Auditing Journal and Accounting Horizons. Keyword network analysis reveals three
distinct research clusters centered on internal audit methodologies, risk management frameworks, and
strategic public sector governance. The research identifies emerging trends such as digital
transformation, sustainability assurance, and integrated risk governance. This research contributes to
both theory and practice by mapping the intellectual landscape of internal audit's strategic evolution,
identifying critical research gaps, and providing a foundation for future scholarly inquiry. The findings
offer valuable insights for internal audit practitioners, public sector managers, and policymakers
navigating contemporary governance challenges.
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| ISSN: | 2231-9298 2636-9249 |