A Bibliometric Analysis of the Theses on Internal Audit and Internal Control in Türkiye

Abstract

Internal audit and internal control are fundamental to ensuring the efficiency, accountability, and sustainability of organizations, especially in the context of growing complexities in global business environments. These mechanisms play a pivotal role in risk management, compliance, and the achievement of organizational objectives, making them indispensable for modern governance and performance enhancement. Despite their importance, academic research combining these topics remains underexplored in Türkiye. This study undertakes a bibliometric analysis of graduate theses addressing internal audit and internal control in Türkiye, as indexed by the National Thesis Center of the Council of Higher Education. The analysis evaluates key parameters, including thesis type, language, year of publication, university affiliation, research methods, and study focus. The findings reveal that most theses were master's level, written in Turkish, and primarily conducted at public universities, with a notable concentration in business administration. Quantitative methods were the most commonly employed research approach. This study underscores the limited academic focus on integrating internal audit and internal control, despite their growing relevance in contemporary organizational contexts. By mapping existing academic contributions, it provides a valuable reference for future studies, offering insights into trends and highlighting the need for expanded scholarly attention in this critical area of accounting and governance.