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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Mohd Daniel Mohd Nassir

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Open access 2026

Institutionalising Digital Audit Capability Framework in the Malaysian Public Sector: Technology Readiness, Digital Governance and Auditor Competency

This qualitative study examines the development of digital audit capability in the Malaysian public-sector internal audit functions and proposes an integrated framework based on technology readiness, digital governance and auditor competency that can guide government agencies in strengthening digital audit implementati...

Z. Sanusi, Yusarina Mat Isa, Nur Aima Shafie et al. · 0 citations

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