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Author

Salwa Zolkaflil

3 papers indexed here

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Review Open access 2026

The Implementation of Artificial Intelligence (AI)-Based Learning Media in Primary Education

The rapid advancement of Artificial Intelligence (AI) holds immense potential for transforming instructional media in primary education. However, its integration faces challenges related to educators' technical readiness and students' potential cognitive dependence. This study aims to quantitatively analyze the impact...

Neneng Sulastri, Dety Mulyanti, Aip Zaenal Mutaqin et al. · 0 citations
Open access 2026

Internal Audit as a Governance Mechanism for Corruption Prevention in Iraq’s Public Sector: Quantitative Evidence from Institutional Practice

Purpose: This study aims to examine the role of the internal audit function in preventing corruption within the Iraqi public sector, focusing specifically on three core attributes: independence, competence, and effectiveness. Design/methodology/approach: Operating as a pioneering baseline investigation in a fragile in...

Abdullah Sulaiman Shaheen, Salwa Zolkaflil, Sharifah Nazatul Faiza Syed Mustapha Nazri · 0 citations
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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