We explore how Malaysia’s recent amendment to the Audit Act and the findings from the Corporate Governance Watch 2023 report are shaping the future of governance and enterprise resilience. Joined by Mohd Khaidzir bin Shahari, President of the Institute of Internal Auditors Malaysia and Partner – Head of Risk Consulting Advisory at KPMG Malaysia, we dive into the evolving role of internal audit, its impact on cybersecurity, ESG integration, and how auditors can shift from compliance enforcers to value creators.