This study examines the role of internal audit in public procurement governance through a systematic literature review (SLR) of 75 peer-reviewed articles published between 2015 and 2024 and indexed in Scopus, Emerald Insight, SAGE Journals, Wiley Online Library and ScienceDirect. Public procurement is widely recognized as a high-risk area due to its exposure to fraud, corruption, inefficiency and weak accountability, positioning internal audit as a critical governance mechanism rather than a procedural control function. Using a thematic synthesis approach, this review identifies key research trends, dominant theoretical perspectives and methodological patterns in the literature. The findings indicate a growing scholarly interest in internal audit and public procurement governance, particularly since 2021. Prior studies emphasize the role of internal audit in supporting compliance, strengthening risk management and enhancing transparency within procurement processes. However, the literature also reveals persistent structural challenges, including limited auditor independence, resource constraints, low institutional capacity, and a strong reliance on single-theory frameworks, primarily agency and fraud theories, with limited interdisciplinary integration. This review contributes to the literature by synthesizing fragmented empirical and conceptual evidence and highlighting the need for integrated theoretical frameworks and context-sensitive research designs. The practical implications underscore the importance of institutional reform, auditor capacity building, and the strategic use of digital tools such as e-procurement systems and audit analytics to support effective and accountable procurement governance. By mapping existing research and identifying key gaps, this study proposes a future research agenda to advance academic inquiry and inform policy development in public sector procurement oversight.
Saleh et al. (Tue,) studied this question.