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Keywords: digital auditing
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Journal Articles
Wan Nurul Basirah Wan Mohamad Noor, Siti Noor Azmawaty Abd Razak, Yusri Huzaimi Mat Jusoh, Siti Jeslyn Hasan
Journal of Emerging Technologies in Accounting (2024) 21 (1): 111–127.
Published: 01 March 2024
... the nation’s transformation agenda. However, the audit technology used by public sector auditors remains underutilized. This study examines Malaysian public sector internal auditors’ readiness for digital auditing. Questionnaires were distributed to 149 internal auditors, and the data were analyzed using PLS...