A BIBLIOMETRIC ANALYSIS APPROACH TO INTERNAL AUDIT IN THE CONTEXT OF DIGITAL TRANSFORMATION

Yıl 2025, Sayı: 32, 108 - 130, 16.02.2025

Onur Erişen

https://doi.org/10.58348/denetisim.1530516

Öz

This study was conducted to obtain in-depth information about publications that integrate the themes of internal audit and digitalization, utilizing bibliometric analysis. The "conceptual framework" section, which follows the "introduction" that explains the general flow and purpose of the study, emphasizes how internal audit has been affected by technological developments throughout history and how it has evolved, highlighting the importance of today's digitalization for internal audit. The publications applied for in this study have been searched from the database "Scopus." The findings section includes various trends and statistical information, especially "Co-authorship of authors analysis," "Citation of authors analysis," “Citation of documents analysis,” "Countries' citation analysis," "Citation of organizations analysis," "Co-occurrence of keywords analysis," "Bibliographic coupling of documents analysis," "Bibliographic coupling of authors analysis," and "Co-citation of authors analysis," performed with the help of the VOSviewer program. The research emphasizes the critical importance of internal audit for businesses in the face of rapidly developing digitalization. Therefore, the study underscores the need to increase the number of research and publications in this field. A thorough understanding of the existing literature is a vital starting point to achieve this goal.

Anahtar Kelimeler

Internal Audit, Digitalization, Bibliometric Analysis

DİJİTAL DÖNÜŞÜM IŞIĞINDA İÇ DENETİM ÜZERİNE BİBLİYOMETRİK ANALİZ YAKLAŞIMI

Öz

Bu çalışma, iç denetim ve dijitalleşme temalarının bir arada kullanıldığı yayınlar hakkında derinlemesine bilgi sahibi olmaya yönelik olarak gerçekleştirilmiş olup bibliyometrik analiz yöntemine dayanmaktadır. Çalışmanın genel akışının ve amacının anlatıldığı “giriş” bölümünden sonra yer alan “kavramsal çerçeve” bölümü, iç denetimin tarihsel süreç boyunca yaşadığı değişimi ve endüstriyel gelişmelerden ne şekilde etkilendiğini; dolayısıyla günümüzdeki dijitalleşmenin iç denetim açısından ne gibi bir önem taşıdığını ele almaktadır. Araştırmada kullanılan yayınlar “Scopus” veri tabanından sağlanmış olup bulgular kısmında VOSviewer programı yardımıyla gerçekleştirilen “Ortak yazar analizi”, “Yazarların atıf analizi”, “Eserlerin atıf analizi”, “Ülkelerin atıf analizi”, “Kurumların atıf analizi”, “Anahtar sözcük analizi”, “Eserlerin bibliyografik eşleşme analizi”, “Yazarların bibliyografik eşleşme analizi” ve “Ortak yazarların ortak atıf analizi” başta olmak üzere çeşitli trendlere, istatistiki bilgilere ve açıklamalara yer verilmiştir. Araştırmada, hızla gelişen dijitalleşme karşısında işletmeler açısından iç denetimin ne denli önemli olduğunu vurgulanmakta, bu sebeple de bu alanda yapılacak olan araştırma ve yayınların sayısının artmasının öneminin altı çizilmektedir. Tüm bunların yerine getirilebilmesi içinse, mevcut literatürün çok iyi özümsenmesi, hayati bir başlangıç noktası olarak görülmektedir.

Anahtar Kelimeler

İç Denetim, Dijitalleşme, Bibliyometrik Analiz

Kaynakça

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