CRITICAL ISSUES ON AUDITS IN THE PUBLIC SECTOR: A SYSTEMATIC REVIEW AND BIBLIOMETRIC ANALYSIS

Abstract

This study is a comprehensive systematic review and bibliometric analysis of audit research in the public sector, focusing on publications from 2010 to 2024. By the PRISMA approach, the research then examines 902 articles from Web of Science and Scopus databases to identify critical issues, methodological trends, and emerging themes in public sector auditing. The analysis then visualized by Python and Matlab apps reveals a significant shift towards sustainability, corporate social responsibility, and governance in audit research, with these topics garnering the highest citation counts. Content analysis, surveys, and case studies emerge as the dominant research methodologies. This study discovered and identified relevant research clusters, including auditing and CSR, sustainability reporting, and public sector accounting. Emerging important issues include the impact of technical improvements on audit methods, the incorporation of Environmental, Social, and Governance (ESG) considerations into auditing frameworks, and the difficulties in maintaining auditor independence and objectivity. This study identifies possible gaps in audit areas such as auditing cybersecurity, cultural influences on global audit procedures, and the adaptation of audit methodology to emergencies like the COVID-19 epidemic. This review adds to the field by synthesizing current knowledge, identifying research trends, and proposing future directions for audit research in the public sector, emphasizing the need of interdisciplinary methods to addressing complex difficulties in modern auditing procedures.