Dr. Suhaily Binti Shahimi is a Senior Lecturer at Universiti Malaya with extensive expertise in Internal Auditing, Risk Management, and Corporate Governance. She holds a Ph.D. from Universiti Malaya and has a strong academic and research background, focusing on auditing, governance, and financial accountability. With a distinguished career in academia, Dr. Suhaily serves as an Associate Editor for the Asian Journal of Accounting Perspectives and as the Coordinator for the Internal Audit Education Provider (IAEP) program at Universiti Malaya. She is an active member of the Institute of Internal Auditors Malaysia (IIA Malaysia) and the International Society for Development and Sustainability (ISDS), Japan. Her research contributions include numerous high-impact journal publications and funded research projects on internal audit effectiveness, corporate governance, and emerging technologies in auditing. She has also received multiple awards for academic excellence, including the Excellence Service Award from Universiti Malaya. Dr. Suhaily is deeply committed to advancing the field of internal auditing through research, teaching, and professional engagements, actively mentoring postgraduate students and collaborating with industry professionals to bridge the gap between academia and practice.