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Abstract

The subject of internal audit (IA) has been long and widely studied in various issues. However, in recent years, IA research has focused more on the effectiveness and quality of IA, adding value and improving organization operations, and providing assurance and consulting role to evaluate and improve the effectiveness of organization’s governance, risk management and control processes. IA become one of the crucial governance pillars for most of the organization to effectively manage risks and contributing to the achievement of organization objectives. This study aims to analyze and assess the literature published in the IA field by using an empirical and bibliometric approach. Thus, the study offers a standard bibliometric indicators to overview IA research using the Scopus database to identifying the relevant research in the domain that categorized by title, keyword, type of documents, authors, growth of publications, research productivity, and countries. The research findings discovered and obtained a total of 557 documents. It indicates about 84.7 percent or 472 out of 557 articles came from journals source type that has the internal audit keywords in its. The growth rate of retrieved literature was increase year by year since 2000. The United States of America ranked first in productivity with 138 (24.8%) published documents. The growth of literature in IA and outcomes of this bibliometric analysis found to be useful for researchers in understanding the prospect and outlook of the global research on IA, especially in finding a future research direction. However, the limitation of this type of study is due to the fact that some or a small number of articles may not be discovered in the study as a result of the unique features of different subtopics and sub-field of research domain.

Keywords: Internal audit; bibliometric analysis, Scopus database

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