Mazlina Mustapha

Papers

Total Citations

H-Index

About

Mazlina Mustapha is a leading researcher in the intersection of auditing, automation, and digital transformation, with a particular focus on Audit 4.0 and Robotic Process Automation (RPA). Her most-cited work, “Robotic Process Automation in Audit 4.0” (2021, 7 citations), explores how the Fourth Industrial Revolution is reshaping traditional auditing practices by replacing manual processes with intelligent automation. Mustapha’s research critically examines the adoption of RPA technologies in audit workflows, highlighting their potential to enhance efficiency, accuracy, and compliance while addressing the challenges of implementation in professional settings. Her contributions are especially valuable for practitioners and scholars navigating the shift toward data-driven, automated audit systems. Beyond this flagship paper, her broader work investigates the integration of emerging technologies into accounting and governance frameworks, making her a key voice in the digitalization of financial oversight. Mustapha’s insights help bridge the gap between theoretical innovation and real-world audit practice, offering actionable guidance for organizations transitioning to Audit 4.0. Her research continues to influence how auditors, regulators, and firms approach automation, ensuring that the profession evolves responsibly in an increasingly digital landscape.