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Nani Aryanti Md Hanif

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Review Open access 2026

Beyond Independence: Auditor Competency, Audit Quality and Fraud Detection in Public Sector Internal Auditing

Purpose This study aims to examine the influence of auditor competency, auditor independence and audit quality on internal audit effectiveness in detecting fraud within Malaysian public sector organisations. Design/methodology/approach The research design employed is quantitative research design using data collected fr...

Nani Aryanti Md Hanif, Salwa Zolkaflil, Sharifah Nazatul Faiza Syed Mustapha Nazri · 0 citations

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