The evolution of the Public Sector's Internal Audit Function A Systematic Literature Review

This work aims to analyse and identify research areas where scholars have already investigated the role of the internal audit function in public sector entities and how they carried out their papers, proposing future research directions. The analysis was conducted through a systematic literature review (SLR). Results show that the selected papers have mostly been published in the last couple of years, even though the scientific literature on public sector internal audit is still limited. The most frequently discussed topics focus on the planning and execution of internal audit activities, as well as the requirements that establish the authority, credibility, and ethical standards essential for a high-value internal audit function. This SLR will help researchers identify key issues to address in their work and suggest potential areas for future research.