The integration of internal audit and risk management: A systematic literature review and bibliometric analysis (1995-2023)

The integration of internal audit and risk management practices has evolved significantly since their formal recognition. This study examines publication trends and analyzes authors' keywords related to this integration in the Scopus and Web of Science (WoS) databases from 1995 to 2023. The metadata collected was processed using ScientoPy and VOSviewer software. Results show steady growth in both databases, with Scopus (AGR=3%, ADY=14) and WoS (AGR=0.5%, ADY=23) demonstrating sustained scholarly engagement. Managerial Auditing Journal emerged as the leading publication venue (27 papers, h-index=16), while Mikes (2009) was the most cited work (264 citations). The research landscape shows global diversity, with institutions from North America, Europe, Asia-Pacific, and Africa making significant contributions. Keyword analysis revealed "Risk management" (133 occurrences) and "Internal audit" (62 occurrences) as dominant themes, with strong interconnections to corporate governance and control frameworks. The field has transitioned from traditional siloed approaches toward integrated frameworks, particularly evident in recent publications. This study highlights scholarly communication trends in internal audit and risk management integration, providing valuable insights for researchers and practitioners developing integrated governance approaches.