Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function

ABSTRACT Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on in general, needs to an overview of insight into inhibiting and driving factors for internal auditing. This paper examines those exploring the literature implementation. The initial search revealed 98 uniquely identified papers. Further filtering additional returned 42 articles, which were analyzed detail. analysis resulted 12 23 factors, grouped internal, regulation, data, infrastructure, practice categories. shows that IAF encounters multiple intertwined anticipate factors. Moreover, affects IAF’s parts stakeholders differently, requiring external collaboration. Building these insights, we provide recommendations further research. JEL Classifications: M42; M49; O32.