Staff Directory

Nor Hafizah Bt. Zainal Abidin

Academic Qualification

  • Doctor of Philosophy - Doctor of Philosophy, Universiti Sains Malaysia (USM)
  • Master of Business Administration in Financial Studies - Masters Degree, University of Nottingham (Malaysia)
  • Bachelor of Accounting - Bachelor Degree, International Islamic University Malaysia

Nor Hafizah Bt. Zainal Abidin (Assoc. Prof. Dr.)

Associate Professor
IIUM Gombak Campus


Other's position:

Financial Advisor, Harun M. Hashim Law Centre

Expert Profile

Dr Nor Hafizah Zainal Abidin joined the Kulliyyah of Economics and Management Sciences, International Islamic University in 2002. Prior to that, she had worked with PricewaterhouseCoopers as an external auditor. Her Ph.D thesis focused on roles of internal audit and strategic management. Her research focus spanned on internal auditing, shariah auditing, risk management and corporate governance. To date, she has published articles in professional journals and some other reputable journals. She has also presented many papers at local and international conferences. She is actively involved in numerous research projects utilizing internal and external grants. She has served as an Education Committee Member and MIA CARE Program Coordinator in MIA. She is an Associate Member of Institute of Internal Auditors since 2013 and Chartered Accountants of Malaysian Institute of Accountants since 2000.
Administratively, she holds position including Finance Advisor in Graduate School of Management IIUM and Practical Training Coordinator at the Department of Accounting. She teaches Auditing, Intermediate Financial Accounting and Management Accounting Fundamentals at the undergraduate level. She also teaches Issues in Auditing and Management Control System at postgraduate level. She has won Best Teacher Award in 2014 and MIA Articles of Merit Award in 2008.

Area of Specialisation

  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Taxation - personal taxation
  • Economics, Business And Management ~ Economics, Business And Management ~ Finance ~ Risk Management - auditing, risk management
  • Economics, Business And Management ~ Economics, Business And Management ~ Accounting ~ Audit (Including Social Audit, Forensic Audit, Environmental Audit) - external audit

Professional Membership

  • 2001: Member of Profesional Body / Association: (Chartered Accountant ), Malaysian Institute of Accountants
  • 2013 - 2021: Member of Profesional Body / Association: (Associate Member ), Institute of Internal Auditors Malaysia

Teaching Responsibilities

AUDITING 2 2005/2006
AUDITING AND ASSURANCE SERVICES 2023/2024 2022/2023 2021/2022 2020/2021 2018/2019 2017/2018 2016/2017 2015/2016 2013/2014 2007/2008 2006/2007
AUDITING FUNDAMENTALS 2023/2024 2022/2023 2021/2022 2017/2018 2014/2015 2013/2014
AUDITING I 2002/2003
AUDITING II 2005/2006 2004/2005 2003/2004
ISSUES IN AUDITING 2016/2017 2014/2015
MALAYSIAN TAXATION 2017/2018 2012/2013 2007/2008 2006/2007
MANAGEMENT ACCOUNTING FUNDAMENTALS 2020/2021 2016/2017 2014/2015 2013/2014 2012/2013 2011/2012 2006/2007
MANAGEMENT CONTROL SYSTEMS 2023/2024 2021/2022 2020/2021 2019/2020 2018/2019 2017/2018 2014/2015 2013/2014 2012/2013
PRACTICAL TRAINING(BACC) 2005/2006 2004/2005
TAXATION 1 2022/2023 2020/2021 2019/2020 2018/2019 2005/2006
TAXATION I 2005/2006 2004/2005 2003/2004 2002/2003


Shari'Ah Governance Practices In Indonesian Islamic Banks: A Bourdieusian Perspective.
Ph.D Completed 2022 Main Supervisor
Determinants Of Internal Shariah Audit Effectiveness And Implications On Management Of Shariah Non-Compliance Risk In Malaysian Islamic Financial Institutions.
Ph.D Completed 2022 Co-supervisor
Understanding Internal Auditor'S Roles In Environmental Auditing Practices: A Comparative Analysis Between Alpha And Beta.
Ph.D Completed 2021 Main Supervisor
Risk Management Practice And Risk Disclosure On Financial Performance In Islamic And Conventional Banks In Gcc Countries.
Ph.D Completed 2017 Co-supervisor
Independence And Competency Of Shariah Review Function In Islamic Banks In Malaysia.
Master Completed 2023 Main Supervisor
Risk Management And Internal Control Disclosures And Its Relation With Ownership Structure And Internal Audit Activities: Evidence From Malaysia.
Master Completed 2019 Main Supervisor
The Use Of Management Accounting Practices In Small And Medium-Sized Enterprises (Smes) In Mogadishu, Somalia.
Master Completed 2019 Co-supervisor
Internal Audit And Risk Management Practices Among Malaysian Higher Education Institutions.
Master Completed 2016 Main Supervisor
Malaysian Financial Reporting Standards And Audit Report Lag.
Master Completed 2016 Co-supervisor
Exploring Practitioners' Perception Of Shariah Audit In Malaysia.
Master Completed 2016 Co-supervisor
The Perception Of Malaysian Palm Plantation Companies Towards The Adoption Of A Proposed Standards Of Agriculture (Ias 41) In Malaysa.
Master Completed 2015 Co-supervisor
The Impact Of Corporate Governance And Ownership Structure On Audit Report Lag: Evidence From Malaysia.
Master Completed 2015 Co-supervisor
The Perception Of Malaysian Palm Plantation Companies Towards The Adoption Of A Proposed Standards Of Agriculture (Ias 41) In Malaysa.
Master Completed 2015 Co-supervisor
The Role Of The Independent Directors And Their Appointment Process .
Master Completed 2015 Co-supervisor
Artificial Intelligence Adoption Among External Auditors.
Master In Progress Main Supervisor

Research Projects

2021 - 2022 Writing Teaching Cases - Manufacturing & Construction Company
2021 - 2022 The Implementation of Environmental Auditing Practices in Local Governments in Malaysia
2018 - 2020 Writing Teaching Cases-Cases on Two Manufacturing Companies
2018 - 2021 Internal Audit Quality an Disclosure on Risk and Control among Public Listed Companies in Malaysia.
2016 - 2021 Action research on Specialised Program Which Enhance Graduate Employability Among Low Achievers in Public Universities
2016 - 2018 Shariah Audit in Malaysia: Perceived Effectiveness, Determinants and Implication on Shariah Non-Compliance
2015 - 2019 An Evaluation of Auditor Independence Requirements among Malaysian Audit Firms
2013 - 2014 Tax Knowledge and Attitudes of Individual Tax Payers towards Tax Deductions
2013 - 2016 Exploring the Roles of the Independent Directors and the Motives of Their Appointments
2012 - 2013 Malaysia Taxation-Questions Manual
2011 - 2013 The Efficacy Of Corporate Tax Audit Program In Malaysia (RU 2011)
2023 - Present Independence and Competency in Shariah Review Practices in Islamic Banks
2023 - Present Writing Teaching Cases- Business Turnaround at Malaysia Airlines Group
2023 - Present Kajian Penggunaan Standard Dan Pematuhan Di Dalam Organisasi Di Malaysia
2020 - Present The Evaluation of Internship Employers' Assessment during the Pandemic Outbreak of Covid-19: Current Perceptions, Experience and Improvements
2019 - Present Financial Management of Zakat in Malaysia
2019 - Present Shariah Board: Are They Asking The Right Question
2019 - Present Non-Sampling Audit in Big Data Environment and Its Impact on Audit Judgement Decision Making Process (FRGS/1/2018/SS01/UM/02/1)

Award & Recognition

27 Aug, 2019 MIA Articles of Merit Award on PAIB 2018 - Malaysian Institute of Accountants National



2023 Audit fiasco: Serba Dinamik ‘serba tak kena’. IIUM Journal of Case Studies in Management, 14 (1) pp. 37-47
2023 The internal auditors’ responses in environmental auditing practices: problem solvers vs checker. Corporate Governance and Organizational Behavior Review, 7 (3) pp. 177-187
2022 Environmental auditing practices: understanding the flow between two Malaysian local governments. International Journal of Academic Research in Accounting Finance and Management Sciences, 12 (3) pp. 139-169
2022 The governance structure on the role of internal auditors in environmental auditing practices: cases of Malaysian local organisations. Environmental Challenges, 9 () pp. 1-9
2022 The implementation of environmental auditing practices in Malaysian local governments. Environmental Excellence, 9 () pp.
2021 Ensuring auditor independence: the case for small-medium practices in Malaysia. Asian Journal of Accounting Perspectives, 14 (2) pp. 98-119
2021 Internal audit quality and disclosure on risk management and internal control. International Journal of Business, Economics and Management, 8 (3) pp. 154-164
2021 Makin dirasa makin terasa: the case of Mamart Food. Emerging Markets Case Studies, 11 (3) pp. 1-22
2020 Graduate employability among low academic achievers. The New Educational Review, 62 (4) pp. 46-56
2020 Independence from the perspective of the Shari'ah Committee. Asian Journal of Accounting Research, ahead-of-print () pp. 1-14
2020 Lean manufacturing system at Rainbow Enterprise. IIUM Journal of Case Studies in Management, 11 (1) pp. 1-14
2020 Shari'ah governance in Islamic banks: practices, practitioners and praxis. Global Finance Journal, () pp. 1-39
2020 Shariah audit practices in Malaysia: moving forward. Journal of Islamic finance, 9 (2) pp. 1-14
2019 Attitude towards academic survey among audit firms in Malaysia: some challenges. Journal of Business and Social Development, 7 (2) pp. 29-36
2019 Internal shariah audit effectiveness and its determinants: case of Islamic financial institutions in Malaysia. Kyoto Bulletin of Islamic Area Studies, 12 () pp. 8-28
2017 Factors influencing the implementation of risk-based auditing. Asian Review of Accounting, 25 (3) pp. 361-375
2017 Internal audit and risk management practices among public universities in Malaysia. IPN Journal of Research and Practice in Public Sector Accounting and Management, 7 () pp. 1-14
2016 Exploring the motives of appointing independent directors . Procedia - Social and Behavioral Sciences, 219 () pp. 26-32
2016 The appointment process of independent directors in Malaysian listed companies. Corporate Ownership and Control, 14 (1) pp. 519-531
2014 Carotenoid contents in anoxygenic phototrophic purple bacteria, Marichromatium Sp. and Rhodopseudomonas Sp. of tropical environment, Malaysia . Oriental Journal of Chemistry, 30 (2) pp. 607-613
2011 Expectation gap: roles of internal audit function in governance, risk management and control processes. Keeping In Touch, (3) pp. 15-20
Conference or Workshop Item

2019 Independence from the perspective of Shari’ah Committee. In: 10th Foundation of Islamic Finance Conference 2019,
2018 Attitude towards academic survey among audit firms in Malaysia: some challenges. In: The 5th International Conference on Accounting, Business and Economics (ICABEC2018),
2018 Behaviour towards academic survey among audit firms in Malaysia. In: The 5th International Conference on Accounting, Business and Economics (ICABEC2018),
2017 Optimization of management control systems: Roles of internal audit. In: International Academic Conference On Business And Economics 2017 (IACBE 2017),
2015 Exploring the motives of appointing independent directors. In: 3rd Global Conference on Business and Social Sciences on “Contemporary Issues in Management & Social Science Research” (CIMSSR 2015),
2015 Internal audit and risk management practices in Malaysian higher education institutions. In: The 11th Asian Academy of Management International Conference 2015 (AAMC 2015),
2015 The impact of Malaysian financial reporting standards on Audit Report Lag. In: 6th IIUM International Accounting Conference VI (INTAC VI),
2013 Corporate taxpayers’ audit experience: Moving forward. In: 25th Australasian Tax Teachers Association Conference,
2011 Corporate governance and risk-based auditing: The Malaysian evidences. In: 9th Asian Academic of Management Conference,
2011 Determinants of internal audit contribution to strategic management: Malaysian evidences. In: 12th Asian Academic Accounting Association Annual Conference,
2010 Determinants of internal audit contribution to strategic management . In: 8th European Academic Conference on Internal Audit and Corporate Governance ,
Book Section

2012 Expectation gap: roles of internal audit . In: Pearson Malaysia Sdn Bhd, ISBN: 978-967-349-199-5, pp. 61-78
2008 Internal Audit in Strategic Decision Making - The Unheard Voice?. In: Malaysian Institute of Accountants , ISBN: 9789834084141, pp. 126-148

2018 Internal shari’ah audit in Malaysia: perceived effectiveness, determinants and implication on non- shari’ah non-compliance risk. In: ,
2013 Malaysia taxation-questions manual. In: s.n,
2012 Malaysian Taxation Questions Manual. In: IIUM ,
2009 Expectation Gap- Roles of Internal Audit Function in Governance, Risk Management and Control Processes. In: Institute of Internal Auditors Malaysia,