Audit and Internal Control in the Era of Emerging Technologies: Trends and Innovations, A Bibliometric Analysis

DOI

10.2991/978-94-6463-892-9_11How to use a DOI?

Keywords

Emerging technologies; blockchain; artificial intelligence; audit; internal control; bibliometric analysis

Abstract

In the context of accelerated digital transformation, emerging technologies are reshaping audit and internal control practices, driving growing academic interest. However, the fragmented literature highlights the need for a bibliometric analysis to map key trends and developments in this field.

This study aims to analyze, through a bibliometric approach, the evolution of academic work on the integration of emerging technologies in audit and internal control, to identify key trends, research themes, and future perspectives.

Using the Web of Science database and applying specific selection criteria, 135 articles published between 2015 and 2025 were selected for this study. The analysis focused on bibliometric indicators using Bibliometrix and VOSviewer, offering a more structured view of the scientific landscape.

Findings highlight an increasing volume of research on technologies applied to audit and internal control over the years, with three main clusters focused on blockchain technology in audit and accounting, artificial intelligence and big data in management, as well as audit quality and data governance.

This study offers an integrated analysis of emerging technologies in audit and internal control, revealing interactions and proposing a framework to guide future research. The study’s insights not only map the academic discourse but also offer strategic guidance for practitioners aiming to align internal control frameworks with technological advancements.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ezziri Hamza
AU  - Ouabouch Lhoussaine
PY  - 2025
DA  - 2025/11/17
TI  - Audit and Internal Control in the Era of Emerging Technologies: Trends and Innovations, A Bibliometric Analysis
BT  - Proceedings of the International Conference on Multidisciplinary Research in Management and Economics (ICMRME 2025)
PB  - Atlantis Press
SP  - 165
EP  - 186
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-892-9_11
DO  - 10.2991/978-94-6463-892-9_11
ID  - Hamza2025
ER  -