Strategic Internal Auditing in the Digital and ESG Era

Strategic Internal Auditing in the Digital and ESG Era explores the changing role of internal audit in response to digital transformation, ESG accountability, cybersecurity threats, fraud risks, and increasing stakeholder expectations. Covering both foundational concepts and applied practices, the book discusses internal audit in regulated industries, the public sector, continuous auditing, and fraud risk management. It also highlights the growing importance of governance, data reliability, professional judgement, and technology-enabled assurance. By bringing together scholarly perspectives and practical insights, this edited volume offers a timely guide for academics, practitioners, and students seeking to understand and strengthen internal audit in a complex environment.

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