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

【Author】 Pizzi, Simone; Venturelli, Andrea; Variale, Michele; Macario, Giuseppe Pio

【Source】TECHNOLOGY IN SOCIETY

【影响因子】6.879

【Abstract】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.

【Keywords】Digital transformation; Audit; Bibliometrics; Literature review

【发表时间】2021 NOV

【收录时间】2022-01-01

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