The Scot was relieved of his duties on Friday after weeks of unrest at the club, reportedly because of disagreements between himself and owner Vincent Tan.
Cardiff, who sit in 16th place, are four points ahead of their visitors and, following Thursday's comprehensive 3-0 home defeat to Southampton, have won just once in eight top-flight games.
But if is off-field issues that have dominated the headlines at the Cardiff City Stadium, with manager Mackay's position having come under severe threat in recent weeks.
Poyet's men have endured a miserable year, narrowly avoiding relegation last season under former boss Paolo Di Canio, but will hope for a repeat of their performance at Goodison Park.
However, Ki's penalty at Goodison Park was Sunderland's first goal on the road since August and Poyet will no doubt remain concerned by his side's toothless attack away from home.
He has no fresh injury concerns as John O'Shea could make a return from his shoulder injury although defensive partner Wes Brown remains suspended.
Cardiff's only likely absentee is Craig Bellamy, who is suffering with a knee injury.
