Bridging Artificial Intelligence and Internal Controls: Insights from the Literature

This study investigates the integration of Artificial Intelligence (AI) into Internal Control Systems (ICS) of organizations through a comprehensive bibliometric analysis. It aims to map the intellectual landscape and assess the impact of AI technologies on enhancing organizational governance and risk management. The analysis reveals that the adoption of AI within ICS leverages various innovative techniques that significantly improve the systems’ efficiency and effectiveness. These improvements contribute directly to enhanced governance and proactive risk prevention mechanisms. The main findings advocate for the expansion of AI applications beyond traditional business, management, and accounting domains, suggesting future research should explore interdisciplinary approaches and conduct deeper systematic reviews of the literature. This study not only aids in selecting pertinent literature for academics and practitioners but also paves the way for future research into broader AI applications within ICS.