The development of professional internal auditing bodies has strengthened in recent years with the emerging of Institute of Internal Auditor (IIA) in most countries. However, the survey undertaken by The Institute of Internal Auditor Malaysia (IIAM) reveals that men dominate the internal audit...

Due to the impact of Fourth Industrial Revolution (IR4.0), the accounting professionals are expected to undergo a big challenge. Currently, the development and integration of new technologies in society and industry have an unprecedented impact on the working environment. Therefore, there is a...