A research profile on internal audit quality

Abstract

Gaps in internal audit function (IAF), such as internal audit quality (IAQ), began to be pointed out by studies carried out after Sarbanes-Oxley (SOX) Act publication. As a subject still under development in the literature, this article seeks to delineate a research profile for the IAQ in the period from 1999 to 2021. To this end, a bibliometric profile on the subject was conducted, resulting in the identification of how the research area has progressed over the last 22 years, encompassing research clusters, main fields of study and citations networks. As a result, two maps were created: one based on text data and one based on bibliographic data.

Keywords

• internal audit activity
• internal audit quality
• Sarbanes-Oxley Act
• research profile
• bibliometric profile