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Research in IS auditing and business process risk management from 2001 to 2025 is analyzed in this study using bibliometrics. Emphasis is placed on human capital and FinTech. A total of 189 sources provided 331 articles for evaluation. There are only about four international contributors per publication, and the vast majority of investigations are conducted in one country or territory. The analysis reveals four main thematic groups: (1) workforce development and human capital management; (2) innovation in financial technology and digital banking systems; (3) audit of information systems and risk management associated with business processes; and (4) convergence of technology adoption, controls, and governance. The outcomes show that operational performance, risk reduction, and strategy alignment can be improved by using human capital methods in conjunction with FinTech applications and robust IS audit frameworks. Despite the limitations of the study associated to the regional focus and the fact that it was published only in English, it fills a gap in the research and gives researchers, auditors, and financial institutions a good idea of what is imminent in terms of practical implications and trends in how to use workforce management and technology for more effective and long-term operations.
Alrfai et al. (Thu,) studied this question.