Author(s): Setyo Wibowo, Noer Azam Achsani, Arif Imam Suroso & Hendro Sasongko
In a relatively long history, internal audit has become an interesting subject to study. Some researchers have sought to synthesize internal audit knowledge from the studies. However, the bits of knowledge are mostly limited to specific regional settings and subjectively selected themes. On the other side, it has yet to be found credible internal audit literature review under the theme of the internal audit nature of work. This study intends to reveal insights from the literature on internal audit and related critiques under the theme of the internal audit nature of work. This study uses a structured literature review approach to reduce subjectivity by systematically interrogating 258 internal audit articles published in leading accounting journals between 1999 and 2019. We classify themes identified as emerging, developing, or maturing to develop future research paths. This multimethod and multi-theoretical approach literature review will ensure a high level of transparency and replication.