Strategic Internal Auditing in the Digital and ESG Era

Suhaily Shahimi earned her PhD in Internal Audit and Corporate Governance in 2016. Dr Suhaily is a senior lecturer at Universiti Malaya, where she teaches Internal Audit, IT Audit, Integrated Case Study, advanced auditing, and research methodology. With expertise spanning internal audit, corporate governance, and data analytics, she has received awards for her research and professional presentations. Her work focuses on emerging areas shaping the profession—particularly ESG, artificial intelligence, and audit analytics—bringing strong academic rigour and contemporary relevance to the book, especially in chapters addressing digital transformation and advanced audit practices.Fazlida Mohd Razali combines strong academic credentials with extensive professional experience in internal auditing and risk management. She has nine years of practical experience delivering independent assurance engagements for Public Listed Companies, including tenures at OCBC Bank (M) Berhad and Pacificmas Berhad. She holds a PhD in Accountancy and has received recognition for her research and innovation, reflecting her ability to bridge scholarly insight with practice-based relevance. Dr Fazlida’s work in financial criminology, together with award-winning research on internal auditors’ risk judgement, strengthens the book’s discussion of the behavioural and decision-making dimensions underpinning effective auditing, governance, and risk management.Mohd Daniel Mohd Nassir is a PhD holder with more than two decades of professional experience, including 19 years with the National Audit Department of Malaysia. Having contributed to major audits, he brings strong credibility to the book’s discussion of public sector audit practice, accountability, and compliance. His interests in fraud risk assessment, data analytics, and digital transformation align closely with the book’s emphasis on risk and technology. Furthermore, he has supported regional capacity-building through the development of training modules for SDG audits for Asian Organization of Supreme Audit Institutions (ASOSAI) and serves in advisory roles on academic boards, reinforcing his commitment to strengthening audit standards and professional education

• The Internal Audit Framework. 2. From Compliance to Foresight: The Digital Transformation of Internal Audit. 3. Auditing ESG in Practice: Governance, Data Reliability, and Digital Audit Tools. 4. Internal Auditing in the Public Sector. 5. Cybersecurity Audits in Regulated Industries: Pressures and Support. 6. Auditing Cybersecurity Risks. 7. The Strategic Role of Internal Audit in Fraud Risk Management in Public Listed Companies: A Governance- And Controls-Based Approach. 8. Internal Audit and Fraud Risk Assessment in Government. 9. Continuous Auditing and Continuous Monitoring (CA/CM). 10. Future-Proofing Internal Auditing in ESG Governance: Insights from the 5Ps “Gardener of Governance” Model. 11. The Future of ESG Assurance in Internal Auditing: A Fraud Aware, Standards-Aligned Practitioner Guide. Glossary.