Technology Integration in Internal Auditing: Insight, Current Trends and Future Directions
DOI:
https://doi.org/10.22452/AJAP.vol18no2.5Keywords:
Technology Integration, Internal Auditing, VOSviewer, R Studio, Web of ScienceAbstract
Research aim: The integration of technology in internal auditing is reshaping how audits
are conducted, enabling greater efficiency, transparency and decision-making. This study
aims to provide comprehensive insights into the intellectual structure, key contributors,
thematic developments and theoretical foundations of technology integration in internal
auditing. It also identifies critical gaps in the current literature for future research.
Design/ Methodology/ Approach: This research employed bibliometric techniques using
VOSviewer and RStudio software. A total of 1037 articles published between 1993 and
2025 were retrieved from the Web of Science database and analysed to map the evolution,
impact and direction of scholarly work on technology integration in internal auditing.
Research finding: This bibliometric study uncovers publication trends, core journals,
influential institutions and authors, key countries and most cited articles. It also identifies
thematic clusters, trending topics, conceptual structures, theoretical lenses and emerging
keywords. The results offer a structured overview of how the field has evolved over the last
three decades and highlight the intellectual foundations guiding the domain.
Theoretical contribution/Originality: This study is among the first to conduct a focused
bibliometric analysis exclusively on internal auditing and technology integration. Unlike
prior studies that reviewed either broad audit domains or single technologies like artificial
intelligence (AI) or blockchain, this study provides a holistic and longitudinal view across
multiple technologies.
Practitioner/Policy implication: It contributes by mapping thematic developments,
theoretical integration and future research opportunities specific to internal auditing.
Research limitation: While this study provides a comprehensive mapping of technology
integration in internal auditing, its reliance on Web of Science data may limit coverage,
highlighting the need for future, theory-driven and interdisciplinary research that addresses
underexplored themes such as ethical AI governance and explainability.
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