W. A. Razak, W. M., & Anuar, N. M. (2026). Investigative Audit Competencies and Mechanisms: Insights from Auditor Perceptions. Politeknik & Kolej Komuniti Journal of Social Sciences and Humanities, 11(1), 10–19. Retrieved from https://app.mypolycc.edu.my/journal/PMJSSH/article/view/862