W. A. Razak, W. M., and N. M. Anuar. “Investigative Audit Competencies and Mechanisms: Insights from Auditor Perceptions”. Politeknik & Kolej Komuniti Journal of Social Sciences and Humanities, vol. 11, no. 1, June 2026, pp. 10-19, https://app.mypolycc.edu.my/journal/PMJSSH/article/view/862.