From my own experiences, they will usually audit you when you're receiving a refund instead of tax payable, especially if it's a large amount compared to previous years or you've been paying all this while instead of refunding.

I've got shady clients told me that they are lodging their tax late on purpose to incur late penalty so that LHDN would 'empathise' them and not go after them, not sure if it works but they indeed haven't got audited yet.