Examination of International Internal Audit Researches by Science Mapping Technique

Abstract

The articles accessed from Web of Science database were subjected to bibliometric analysis by science mapping technique to examine the international internal audit research studies. The first article was published in 1975; number of articles has increased since 2002. Alzeban A., Barac K., Wood D.A. and Sarens G. are the authors working most intensively on this subject, while, Wood D.A. is the author with the most collaborations. United States holds the highest number of articles, number of citations, and strong links to other country-based publications. However, it is observed that number of publications and impact of the publications are not in the same direction. In recent years, topics including quality, effectiveness, standards, assurance, data analysis, and financial reporting quality have been studied with respect to internal audit.