Work-Life Balance and Data Analytics in Enhancing Internal Auditor Performance
DOI:
https://doi.org/10.63208/210113-679Keywords:
Internal Auditor Performance, Systematic Literature Review, Use of Analytical Data, Work-Life BalanceAbstract
The rapid digitalization of auditing has increased the importance of both technological capability and auditor well-being. This study aims to examine the relationship between work-life balance (WLB), data analytics (DA), and internal auditor performance through a Systematic Literature Review (SLR). The review followed the PRISMA framework and examined studies published between 2020 and 2025 using Emerald Insight, SpringerLink, Google Scholar, and PubMed. Following the identification, screening, eligibility, and inclusion processes, 21 studies were selected for synthesis. The findings indicate that WLB is associated with auditor well-being, job satisfaction, motivation, and performance, while DA contributes to audit efficiency, accuracy, risk detection, audit quality, and decision-making. However, existing research largely examines WLB and DA separately and remains concentrated in specific organizational and regional contexts. The review identifies a significant gap in the integration of technological and human dimensions of auditor performance. An integrated perspective combining WLB, digital capability, organizational support, and data analytics is therefore needed to explain auditor performance in the digital era. The findings provide implications for organizational policies, digital training, and future research.
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