This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

Under the background of the development of the network information age, the current Internet industry has obtained more development opportunities, but it has also brought corresponding challenges in the process of wide application. In the development and construction of modernization, society pays more attention to the supervision and determination of the characteristics of online public opinion. From the perspective of the current characteristics of network public opinion, because social information is more extensive and involves many fields, network public opinion has a high degree of complexity and diffusion. Therefore, it is necessary to strengthen the analysis and application of relevant data mining systems in order to achieve efficient management of network public opinion. The key to the disadvantage of the traditional excavation of public opinion communication characteristics lies in the lag of the excavation process, and it is difficult to deal with malignant public opinion in a timely and effective manner. Therefore, in order to truly solve the lagging problem of public opinion data dissemination feature mining technology, it is necessary to strengthen the application of artificial intelligence technology in it.

With the continuous development of social economy and science and technology, the world has entered the era of artificial intelligence. my country is also working hard on the cultivation of talents in the field of artificial intelligence, and paying more and more attention to technology research and development. This puts forward higher requirements for cultivating higher education talents. It is not only necessary to work hard on the cultivation of “people”, implement the concept of mass entrepreneurship and innovation, adapt to the development of the times, update educational concepts, and improve students’ thinking ability and logic ability. We must also work hard on “talent”, innovate teaching methods, integrate education with science and technology, and provide talent guarantee and intellectual support for social development.

Cyber-physical Systems (CPS) have revolutionized urban transportation worldwide, but their implementation in developing countries faces significant challenges, including infrastructure modernization, resource constraints, and varying internet accessibility. This paper proposes a methodological framework for optimizing the implementation of Cyber-Physical Urban Mobility Systems (CPUMS) tailored to improve the quality of life in developing countries. Central to this framework is the Dependency Structure Matrix (DSM) approach, augmented with advanced artificial intelligence techniques. The DSM facilitates the visualization and integration of CPUMS components, while statistical and multivariate analysis tool such as Principal Component Analysis (PCA) and artificial intelligence methods such as K-means clustering enhance complex system the analysis and optimization of complex system decisions. These techniques enable engineers and urban planners to design modular and integrated CPUMS components that are crucial for efficient, and sustainable urban mobility solutions. The interdisciplinary approach addresses local challenges and streamlines the design process, fostering economic development and technological innovation. Using DSM and advanced artificial intelligence, this research aims to optimize CPS-based urban mobility solutions, by identifying critical outliers for targeted management and system optimization.