Bibliometric Analysis of Studies Related to Internal Auditing

Tansel Çetinoğlu

Article Details

Bibliometric Analysis of Studies Related to Internal Auditing

Authors:

Tansel Çetinoğlu

Publisher:

Kütahya Dumlupinar University

Main Topics:

İşletme

Journal:

Uluslararası Sosyal ve Ekonomik Çalışmalar Dergisi Vol.5 Issue 1, pp.114-132

Document Type:

Article

Publication Date:

5/2024

Document Language:

English

Document ID (Org No.):

2001322142

pISSN:

2757-6582

Keywords:

Abstract:

 The aim of the research is the bibliometric analysis of studies on internal auditing in world. Internal auditing is an independent and impartial fiduciary and advisory action designed to add value and improve an organizations operations. It is one of the general types of audits performed by internal auditors. Within the scope of the research, data on 674 studies on internal audit in the web of science database between 2000 and 2024 were obtained. Later related studies, It was examined according to parameters such as publication year, author information, research areas, publication sources, publication countries, and publication languages. In addition, visual network maps of the studies were created using the VOSviewer program and their connections with each other were revealed. According to the research results, the highest number of articles published in the field of internal auditing was in 2016. It has remained disorganized until today, and today the number of articles on internal audit has gradually decreased. Approximately 10 of the articles were written by 5 authors. The remaining works were written by 200 other authors. There is no standardization in the selection of keywords in relevant studies. Additionally, visual network maps of the studies were created, and their relationships were determined by using the VOSviewer program. Examining only WOS Web of Science scanned studies within the scope of the analysis, excluding YÖK Thesis Archive in Turkey, Ulakbim Tr-index, as well as international databases such as Scopus and Pubmed and other sources that are not included in the analysis are the most critical aspects of the study. is its limitation. This study is different from the studies in the literature in terms of scope and time period and includes the analysis of important international publications on internal audit available in the Web of Science. In this context, it is expected to contribute to the literature.

 The aim of the research is the bibliometric analysis of studies on internal auditing in world. Internal auditing is an independent and impartial fiduciary and advisory action designed to add value and improve an organizations operations. It is one of the general types of audits performed by internal auditors. Within the scope of the research, data on 674 studies on internal audit in the web of science database between 2000 and 2024 were obtained. Later related studies, It was examined according to parameters such as publication year, author information, research areas, publication sources, publication countries, and publication languages. In addition, visual network maps of the studies were created using the VOSviewer program and their connections with each other were revealed. According to the research results, the highest number of articles published in the field of internal auditing was in 2016. It has remained disorganized until today, and today the number of articles on internal audit has gradually decreased. Approximately 10 of the articles were written by 5 authors. The remaining works were written by 200 other authors. There is no standardization in the selection of keywords in relevant studies. Additionally, visual network maps of the studies were created, and their relationships were determined by using the VOSviewer program. Examining only WOS Web of Science scanned studies within the scope of the analysis, excluding YÖK Thesis Archive in Turkey, Ulakbim Tr-index, as well as international databases such as Scopus and Pubmed and other sources that are not included in the analysis are the most critical aspects of the study. is its limitation. This study is different from the studies in the literature in terms of scope and time period and includes the analysis of important international publications on internal audit available in the Web of Science. In this context, it is expected to contribute to the literature.

 The aim of the research is the bibliometric analysis of studies on internal auditing in world. Internal auditing is an independent and impartial fiduciary and advisory action designed to add value and improve an organizations operations. It is one of the general types of audits performed by internal auditors. Within the scope of the research, data on 674 studies on internal audit in the web of science database between 2000 and 2024 were obtained. Later related studies, It was examined according to parameters such as publication year, author information, research areas, publication sources, publication countries, and publication languages. In addition, visual network maps of the studies were created using the VOSviewer program and their connections with each other were revealed. According to the research results, the highest number of articles published in the field of internal auditing was in 2016. It has remained disorganized until today, and today the number of articles on internal audit has gradually decreased. Approximately 10 of the articles were written by 5 authors. The remaining works were written by 200 other authors. There is no standardization in the selection of keywords in relevant studies. Additionally, visual network maps of the studies were created, and their relationships were determined by using the VOSviewer program. Examining only WOS Web of Science scanned studies within the scope of the analysis, excluding YÖK Thesis Archive in Turkey, Ulakbim Tr-index, as well as international databases such as Scopus and Pubmed and other sources that are not included in the analysis are the most critical aspects of the study. is its limitation. This study is different from the studies in the literature in terms of scope and time period and includes the analysis of important international publications on internal audit available in the Web of Science. In this context, it is expected to contribute to the literature.

 Araştırmanın amacı dünyada iç denetim üzerine yapılan çalışmaların bibliyometrik analizidir. İç denetim bir organizasyonun faaliyetlerine değer katmak ve geliştirmek için tasarlanmış bağımsız ve tarafsız bir güven ve danışma eylemidir. İç denetçilerin gerçekleştirdiği genel denetim türlerinden bir tanesidir. Araştırma kapsamında öncelikle 2000-2024 yılları arasında web of science veritabanında bulunan iç denetim konusundaki 674 adet çalışma ile ilgili veriler elde edilmiştir. Daha sonra ilgili çalışmalar; yayın yılı, yazar bilgisi, araştırma alanları, yayın kaynakları, yayın yapılan ülkeler, ve yayın dillerine uygun olarak parametrelere göre incelenmiştir. Ayrıca VOSviewer programı kullanılarak çalışmaların görsel ağ haritaları oluşturulmuş ve birbirleriyle olan bağlantıları ortaya çıkarılmıştır. Araştırma sonuçlarına göre yıllar itibarıyla iç denetim alanında yayınlanan makale sayısı en fazla 2016 yılında gerçekleşmiştir. Günümüze gelene kadar dağınıklık göstermiş ve günümüzde ise iç denetim ilgili makale sayısı giderek azalmıştır. Makalelerin yaklaşık 10luk kısmı 5 yazar tarafından yazılmıştır. Geriye kalan eserleri ise diğer 200 yazar yazmıştır. İlgili çalışmalarda anahtar kelimelerin seçiminde bir standardizasyon yoktur. Ayrıca, VOSviewer programı kullanılarak çalışmaların görsel ağ haritaları ortaya çıkarılmış ve ilişkileri belirlenmiştir.Analiz kapsamında sadece WOS Web of Science taranan çalışmaların incelenmesi, Türkiyede bulunan YÖK Tez Arşivi, Ulakbim Tr-dizin, ayrıca uluslararası boyutta Scopus ve Pubmed gibi veri tabanları ve analiz kapsamına girmeyen diğer kaynakların hariç tutulması çalışmanın en kritik sınırlılığıdır. Bu çalışma, literatürdeki çalışmalardan kapsam ve zaman dilimi açısından farklıdır ve iç denetim konusunda Web of Science da bulunan uluslararası önemli yayınların analizini içermektedir. Bu bağlamda, literatüre katkı sağlaması beklenmektedir.

Article Details

Bibliometric Analysis of Studies Related to Internal Auditing

Authors:

Tansel Çetinoğlu

Publisher:

Kütahya Dumlupinar University

Main Topics:

İşletme

Journal:

Uluslararası Sosyal ve Ekonomik Çalışmalar Dergisi Vol.5 Issue 1, pp.114-132

Document Type:

Article

Publication Date:

5/2024

Document Language:

English

Document ID (Org No.):

2001322142

pISSN:

2757-6582

Internal Auditing

Corporate Governance

Internal Control

Risk Managemantİç denetim

Kurumsal Yönetişim

İç Kontrol

Risk Yönetimi

Issues

Article Details

Authors: Tansel Çetinoğlu

Publisher: Kütahya Dumlupinar University

Main Topics: İşletme

Journal: Uluslararası Sosyal ve Ekonomik Çalışmalar Dergisi Vol.5 Issue 1, pp.114-132

Document Type: Article

Publication Date: 5/2024

Document Language: English

Document ID (Org No.): 2001322142

pISSN: 2757-6582

Issues

Authors:

Tansel Çetinoğlu

Publisher:

Kütahya Dumlupinar University

Main Topics:

İşletme

Journal:

Uluslararası Sosyal ve Ekonomik Çalışmalar Dergisi Vol.5 Issue 1, pp.114-132

Document Type:

Article

Publication Date:

5/2024

Document Language:

English

Document ID (Org No.):

2001322142

pISSN:

2757-6582