Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis

During the last years, the impacts caused by digital transformation on companies have been disruptive. Contrarily to prior technological revolutions, the current scenario is characterized by the rapid growth of innovation that has impacted organizations differently. In particular, an increasing number of organizations revised their management control systems to adequate their business models to the external pressures made by competitors and regulators. The research aims consist of a bibliometric analysis about the impacts caused by digital transformation on managerial auditing. The research reveals the existence of four independent research area: continuous auditing (Green Cluster), fraud detection (Blue Cluster), data analytics (Yellow Cluster) and technological innovation (Red Cluster). Finally, we developed a research agenda in order to address future research.

Automated summary

Digital transformation has had disruptive impacts on companies in recent years, affecting both internal management systems and external business models. Research has identified four main areas of impact on managerial auditing: continuous auditing, fraud detection, data analytics, and technological innovation. A research agenda has been developed to address future studies in this area.