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Dito Aditia Darma Nasution
Universitas Pembangunan Panca Budi
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Journal : Journal of Artificial Intelligence and Digital Business

 1 
A Systematic Literature Review of Internal Auditing in Public Sector Finance Nasution, Dito Aditia Darma; Napitupulu, Juni Yanti; Buaya, Register Launli
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.509

Abstract

This study reviews the literature from the past 10 years, from 2015 to 2024, on public sector financial internal auditing (IA) and addresses three interrelated research questions (RQ): How has research on public sector IA evolved? What are the main focuses and critiques of the public sector IA literature? What is the future direction for public sector IA research?. We adopted a systematic literature review approach and analyzed 78 peer-reviewed journal articles. We evaluated five criteria to identify the development of public sector IA research (RQ1), namely level of government, academic discipline, number of countries, geographic region, and MSCI country classification. Similarly, we used four criteria to present the focus and critique of the literature (RQ2), namely, type of organizational respondents, research instruments, theories, and research themes examined. Finally, we used two criteria to propose new directions for future research (RQ3), namely, directions generated from RQ1 and RQ2 and directions highlighted by the 10 most cited studies in the IA literature (i.e., from the 78 identified papers). We observed a rise in publications up to 2023, most of which focused on single-country studies, particularly in emerging markets. Furthermore, we noted that IA has been studied at all levels of government, most frequently at the local government level. While we identified several research themes in the literature, most studies emphasized "governance" and "operational effectiveness" using quantitative analysis, often without reference to any theoretical framework. 
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Adnan Putra Pratama Aldian, M. Rizki Amanda Naibaho Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha Anggasari, Febyana Anggi Pratama Nasution Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Arwin Ashri.A.Handayani Ayunda Aulia Ayunda Aulia Azani, Namira Buaya, Register Launli Chairunisa, Tengku Sheila Damanik, Annisa Fajariah Darwin Darwin Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Dhiva Ayu Sharanie Eky Ermal M Elfhadjri, Ziqra Erlina Erlina Erlina Erlina Evan Tamaro Fadhlan Fachri Fadlian Noor Fahrum Nisa Fahrum Nisa Farida Aryani Fildzah Shabrina Galih Supraja Grand, Lucas Medianov Gulo, Yurniwati Handriyani Dwilita Harahap, Rizki Nanda Fauzi Hastuti, Noviana Sri Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iskandar Muda Iskandar Muda Ismail Jefri Ronaldo Junawan Junawan Juni Yanti Napitupulu Linda Asriani Lubis, Mutiara Aulia M.Diaz Arasta Maisyarah, Renny MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Mendrofa, Sabar Jaya Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muthia Algarini Nababan, Putri Enzelina Nabilah Denisa Napitupulu, Juni Yanti Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novi Faurini Nur Azizah Nurdiana, Citra Nurhaliza, Silvia Rahman, Mujibu Ramadhan, Puja Rizqy Register Launli Buaya Reni Vadia Reza Safrianto Rimba Simanjuntak Riza Milianda Kasa Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sapto Wahyudin Saputra, Defri Dwi Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sijabat, Hotman D Silvi Dwi Utari Sofyan A. P., Andi Baso Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Syaharani , Nabilah Syahfitri, Hijriah Yana Syari, Meilya Evita Ujung, Jhonny Tumpal Parulian Vadia, Reni Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Welly, Yerisma Wiwik Handayani Yani, Isbet Yoriesto Stefhen Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran