Bibliometric Analysis of Studies Related to Internal Auditing

Authors : Tansel Çetinoğlu
Pages : 114-132
Doi:10.62001/gsijses.1470887
View : 70 | Download : 101
Publication Date : 2024-07-05
Article Type : Research Paper
Abstract :The aim of the research is the bibliometric analysis of studies on internal auditing in world. Internal auditing is an independent and impartial fiduciary and advisory action designed to add value and improve an organization\'s operations. It is one of the general types of audits performed by internal auditors. Within the scope of the research, data on 674 studies on internal audit in the web of science database between 2000 and 2024 were obtained. Later related studies, It was examined according to parameters such as publication year, author information, research areas, publication sources, publication countries, and publication languages. In addition, visual network maps of the studies were created using the \"VOSviewer\" program and their connections with each other were revealed. According to the research results, the highest number of articles published in the field of internal auditing was in 2016. It has remained disorganized until today, and today the number of articles on internal audit has gradually decreased. Approximately 10% of the articles were written by 5 authors. The remaining works were written by 200 other authors. There is no standardization in the selection of keywords in relevant studies. Additionally, visual network maps of the studies were created, and their relationships were determined by using the \"VOSviewer\" program. Examining only WOS (Web of Science) scanned studies within the scope of the analysis, excluding YÖK Thesis Archive in Turkey, Ulakbim (Tr-index), as well as international databases such as Scopus and Pubmed and other sources that are not included in the analysis are the most critical aspects of the study. is its limitation. This study is different from the studies in the literature in terms of scope and time period and includes the analysis of important international publications on internal audit available in the Web of Science. In this context, it is expected to contribute to the literature.
Keywords : İç denetim, Kurumsal Yönetişim, İç Kontrol, Risk Yönetimi

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