What does this research mean for the field?

The integration of internal audit with risk management has significantly increased in scholarly publications since the early 1990s, particularly in the last decade. Novelty: ClaimNovelty.SYNTHESIS. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

This research aims to analyze the scientific literature on internal audit and its integration with risk management.

March 2, 2026

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

Puntos clave

This research aims to analyze the scientific literature on internal audit and its integration with risk management.
Data collected from Scopus and Web of Science databases using targeted keywords.
Systematic reviews and bibliometric analyses were performed using PRISMA and biblioshiny methods.
Analysis covered literature from 1990 to 2023.
Publications on internal audit and risk management began in the early 1990s, showing significant growth in the last ten years.
Collaboration typically involves two authors, with the USA, Romania, and UK leading in publication numbers.
Four main research areas and themes related to internal audit and risk management were identified.

Resumen

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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Cite This Study

Jaber et al. (Thu,) studied this question.

synapsesocial.com/papers/69a52dbff1e85e5c73bf0c62 https://doi.org/https://doi.org/10.1504/ijaape.2026.151940

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