Transforming Internal Audit in the Digital Age: Trends, Challenges and Future Directions: A systematic bibliometric review[Transformer l'audit interne à l'ère du numérique : tendances, défis et orientations futures : Une revue bibliométrique systématique]

This study aims to provide a comprehensive overview of the evolution of research on internal audit in the digital age by identifying the main research trends, influential themes, technological developments, challenges, and future research directions shaping the transformation of the internal audit function. A Systematic Literature Review (SLR) combined with bibliometric analysis was conducted following the PRISMA 2020 framework. Articles published between 2015 and 2025 were retrieved from the Scopus and Web of Science databases. After applying predefined inclusion and exclusion criteria, a final sample of 59 peer-reviewed articles was analyzed using descriptive statistics, thematic synthesis, and science mapping through VOSviewer. The findings reveal a significant increase in scientific interest in digital internal audit over the past decade. The results indicate that digital technologies enhance audit quality, efficiency, fraud detection, and risk management while transforming internal audit into a more strategic and value-creating function. The study provides practical insights for audit professionals, organizations, and policymakers by highlighting the capabilities, governance mechanisms, and digital competencies required to successfully implement technology-enabled internal audit. This study proposes a conceptual framework linking the antecedents, implementation mechanisms, and outcomes of digital transformation, while identifying promising avenues for future research.