A decade of cybersecurity research in internal auditing: bibliometric mapping and future research agenda

Abstract

Abstract The evolution of scientific research on cybersecurity within internal auditing remains an area of ongoing exploration. This study addresses this gap by mapping the progression of scholarly work in this domain through a bibliometric analysis of 3988 Scopus-indexed peer-reviewed articles published between 2014 and 2024. These works, authored by scholars across 25 countries, reveal trends in productivity among authors, institutions, journals, and nations. Using keyword co-occurrence analysis, the study uncovers citation patterns and thematic structures within the field. Findings indicate a significant rise in cybersecurity-focused internal auditing research, with expectations of continued growth. The analysis also highlights a "homophily effect" among leading authors, reflecting shared research interests, and a "Matthew effect," where a small cohort of researchers dominates collaborative networks. Based on the identified themes and trending topics, the current research provides input to the academic community, offering insights for future research directions and proposing a roadmap in both cybersecurity and internal auditing.