INTERNAL AUDIT QUALITY IN THE POST-COVID-19 CONTEXT AND DIGITAL TRANSFORMATION

Abstract

The Covid-19 pandemic, while leaving negative impacts, is also seen as a catalyst for changes in business operations and corporate management. In particular, as digital transformation becomes increasingly important in all organizational activities, internal auditing (IA) is no exception. Based on a scientific mapping of key research areas, the purpose of this article is to explore the quality of internal auditing in the post-Covid-19 context and digital transformation. The research method involves using bibliometric analysis and the PRISMA 2020 framework to examine 132 studies on IA quality from the Covid-19 pandemic (early 2020) to the present, sourced from the Web of Science database. With the support of VOSviewer and RStudio software, the article applies two techniques: co-citation analysis and co-keyword analysis. The research identifies key trends and emerging topics, providing valuable insights into the lesser-known aspects of internal audit activities in businesses in recent times.