Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector

• Main Authors: Ismail, Suhaiza, Mokhtar, Norsyahida, Ahmad @ Abdul Mutalib, Hawa
• Format: Article
• Language: English; English
• Published: Emerald Publishing 2024
• Subjects: T173.2 Technological change
• Online Access: http://irep.iium.edu.my/115167/7/115167_Factors%20influencing%20readiness%20to%20implement%20digital%20audit_SCOPUS.pdf; http://irep.iium.edu.my/115167/8/115167_Factors%20influencing%20readiness%20to%20implement%20digital%20audit.pdf; http://irep.iium.edu.my/115167/; https://www.emerald.com/insight/content/doi/10.1108/ARJ-01-2024-0033/full/pdf?title=factors-influencing-readiness-to-implement-digital-audit-among-internal-auditors-of-the-malaysian-public-sector; http://dx.doi.org/10.1108/ARJ-01-2024-0033
• Institution: Universiti Islam Antarabangsa Malaysia

Purpose – This paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement digital audit. Design/methodology/approach – This study used an online questionnaire survey that was administered t...