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Internal audit integration with risk management: a comprehensive bibliometric analysis (1990-2023)


Citation

Jaber, Taha Ahmad and Shah, Sabarina Mohammed and Mustapha, Mazlina and Johari, Jalila and Ali, Furman (2026) Internal audit integration with risk management: a comprehensive bibliometric analysis (1990-2023). International Journal of Accounting, Auditing and Performance Evaluation, 22 (1). pp. 27-60. ISSN 1740-8008; eISSN: 1740-8016

Abstract

This study explores the 'state-of-the-art' scientific literature related to internal audit (IA) coupled with risk management (RM) and/or enterprise risk management (ERM). Data from Scopus and Web of Science (WoS) databases was systematically collected using targeted keywords. Systematic reviews and bibliometric analyses were conducted through the preferred reporting items for systematic reviews and meta-analyses (PRISMA) and biblioshiny methods, respectively. The findings reveal that publications related to IA coupled with RM and/or ERM began in the early 1990s and have notably expanded in the past decade. Collaborative research primarily involves two authors, with USA, Romania, and UK exhibiting the highest publication numbers in the domain. Previous research has focused on interactions among four main areas, and four specific related themes have been identified. This study represents one of the first bibliometric analyses in the domain, covering the years 1990 to 2023, and establishes a foundational framework for future research.


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Additional Metadata

Item Type: Article
Subject: Accounting
Subject: Finance
Subject: Organizational Behavior and Human Resource Management
Divisions: School of Business and Economics
DOI Number: https://doi.org/10.1504/IJAAPE.2026.151940
Publisher: Inderscience Publishers
Keywords: Bibliometric analysis; Biblioshiny technique; Enterprise risk management; Erm; Internal audit; Risk management; Rm; Scopus; Web of science; Wos
Depositing User: Ms. Siti Radziah Mohamed@mahmod
Date Deposited: 13 Apr 2026 08:08
Last Modified: 13 Apr 2026 08:08
Altmetrics: http://www.altmetric.com/details.php?domain=psasir.upm.edu.my&doi=10.1504/IJAAPE.2026.151940
URI: http://psasir.upm.edu.my/id/eprint/124103
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