Mahzan, Nurmazilah, Norhayah Zulkifli, and Sarimah Umor. “Role and Authority: An Empirical Study on Internal Auditors in Malaysia”. Asian Journal of Business and Accounting 5, no. 2 (December 31, 2012). Accessed February 27, 2026. https://ejournal.um.edu.my/index.php/AJBA/article/view/2660.