2006~2018年内部审计研究现状综述--基于Cite Space可视化分析

Overview of internal audit research from 2006 to 2018—visual analysis based on Cite Space

以"内部审计"为主题,以Web of Science核心合集数据库英文文献为样本,借助知识图谱理论,利用可视化技术(Cite Space)对2006~2018年间"内部审计"研究文献从国别分布、作者共被引以及期刊共被引等维度进行了系统分析;并通过对文献进行关键词共现分析发现"内部审计"领域近年来研究的热点及前沿为:内部审计与人工智能相结合、评价和内部控制质量。研究结论不仅进一步促进对国际内部审计研究现状的了解,同时也为中国的内部审计研究和发展提供一定的借鉴与参考。

Taking"internal audit"as the theme,taking the English literature of the Web of Science core collection database as the sample,with the help of the knowledge graph theory,using the visualization technology(Cite Space),this paper makes a systematic analysis of the"internal audit"research literature from the national distribution,the co-citation of the author and the co-citation of the periodical from 2006 to 2018.Through the keyword co-occurrence analysis of the literature,it is found that the hot spots and frontiers in the field of"internal audit"in recent years are:the combination of internal audit and artificial intelligence,evaluation and internal control quality.The conclusions not only further promote the understanding of the current situation of international internal audit research,but also provide some reference for the research and development of internal audit in China.