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Indonesia is aligning its National Medium-Term Development Plan (RPJMN) with the U.N.’s Sustainable Development Goals (SDGs) to address persistent environmental degradation. The Audit Board of the Republic of Indonesia...

IntroductionRapid advances in digital technology have significantly increased the auditing industry's demand for interdisciplinary talent. However, current digital-intelligent auditing courses in higher education still f...

The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...

Internal auditing is increasingly recognized as a vital mechanism for fostering transparency and accountability within the public sector, particularly in emerging economies like Vietnam. However, the rapid onset of digit...

Abstract Substation drawings are high-density technical artifacts that serve as the authoritative data source across the entire power-infrastructure lifecycle. Manual auditing of these drawings is labor-intensive, error-...

Ammar A Oglat,1 Suhaib Shdaifat,1 Mohannad Adel Sayah,2 Ahmed Abukonna,3 Wadah M Ali Khogali3 1Department of Medical Imaging, Faculty of Applied Medical Sciences, The Hashemite University, Zarqa, 13133, Jordan; 2Departme...

Abstract The publication of DeepSeek-R1 in Nature marks a significant moment as the first widely recognized large language model to undergo formal peer review. While acknowledging its technical ambitions and contribution...

Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...

In the context of the rapid evolution of digital finance, artificial intelligence (AI) models are deeply integrated into critical business processes such as risk assessment, asset pricing, and anti-fraud. The resultant l...

This scientific approach focuses on current trends in internal audit activity and internal control procedures in the context of the need to streamline the economic activity of public institutions in the Republic of Mol...

Generative artificial intelligence has unsettled higher education, raising fears that students will lose the ability to think. Drawing on classroom experience and student feedback, we argue that grounded inquiry sharpens...

As Machine Learning Operations (MLOps) adoption accelerates, systematic integration of explainability is imperative for reliability, transparency, and continuous quality assurance. This paper presents a scoping review ex...

With the rise of generative AI, a new generation of intelligent phishing has emerged, where attackers leverage Large Language Models (LLMs) to craft websites with high semantic plausibility, posing critical challenges to...