Theoretical and practical insights into digital technologies in internal auditing: a bibliometric analysis of trends and future directions (1980–2024)

This study conducts a bibliometric analysis of digital technologies in internal auditing from 1980 to 2024, focusing on research trends and key developments. Internal auditing, as a systematic function evaluating organizational control effectiveness and risk management, has undergone a significant transformation through digital technologies. The research examines 720 articles from Scopus and Web of Science (WoS) using ScientoPy and VOSviewer, following a structured approach called Bibliometric-Systematic Literature Review (B-SLR) to make sure the methods are solid. Data collection targeted peer-reviewed publications on digital technologies in internal auditing, utilizing systematic preprocessing and visualization methods. The results show a big increase in research about technology in internal auditing, especially in business and economics (456 publications), with some input from computer science (20 publications) and information systems (21 publications). The field highlights integrating advanced technologies like artificial intelligence, continuous auditing, and blockchain to improve internal audit processes. Citation analysis shows how the focus has shifted from basic control theories to specific technology uses, with North American institutions leading the way while Chinese institutions are growing rapidly. The study proposes an integrated framework explaining how technological innovations reshape internal audit processes, how organizations adapt, and which external factors influence these transformations. This framework extends the existing digital transformation theory by identifying specific mechanisms through which technologies reshape internal audit processes and outcomes. The research creates a basic guide for improving digital internal auditing studies and practices, highlighting chances for global teamwork, pointing out new areas for research, and emphasizing the importance of updating audit methods for a digital world.