Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 23 ISSUE 4
Written by Andrei Bogdan POPESCU-GRĂDIȘTEANU, Dorina MOCUȚA

Internal audit has become globally recognized as a vital component of corporate governance, contributing to transparency, accountability, and organizational performance. The aim of the study is to provide an understanding of developments and trends related to internal audit at an interdisciplinary level, thus bibliometric analysis was used to examine 648 scientific articles, published between 1990 and 2022, which had the keyword "internal audit effectiveness". The study suggests that continued research and development in this area is essential, given the constant changes in the business environment and the need to continuously improve the quality, effectiveness and performance of internal audit.

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