With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

Poverty, as a phenomenon, remains an obstacle to global sustainable development. Although a universal malaise, it is more prevalent in underdeveloped countries, including Nigeria. However, because of its devastating impacts on the Nigerian economy, such as increasing death rates, high crime rates, insecurity difficulties, threats to national cohesion, and so on, successive administrations have implemented poverty alleviation programs to mitigate the consequences of this disease. Worryingly, despite a multiplicity of projects and massive human and natural resources invested to match global standards, Nigeria remains impoverished. The curiosity at how these programs fail, either because of implementation hiccups or because elites’ wealth and power influence these programs spurred the paper to assess poverty alleviation policies and elitist approaches in Nigeria. The study employed the desk study approach, as it examined secondary sources such as books, journals, articles, and magazines. Its theoretical underpinning was the elite theory. The paper discovered that several factors such as corruption, the elitist nature of the policies which in disguise reflect public interests, lack of continuity, lack of coordination and monitoring system, misappropriation of public resources, and others, led to the poor performances of government in alleviating poverty in Nigeria. The paper concludes that, while the rate of poverty index in Nigeria rises year after year, poverty alleviation efforts in Nigeria have had little or no influence on the Nigerian economy, since most of these projects are purely reflective of the elites’ interests rather than the masses. Therefore, the paper recommends that for there to be a reduction in poverty incidence in Nigeria, a holistic developmental approach should be adopted, the policies formulated and implemented should sync with the needs of the citizens, and quality and viable programs should be sustained and financed irrespective of change in government; public accountability should be instilled; proper coordination and monitoring system should be domesticated, etc.

The purpose of this research was to investigate the influence of innovative organizational culture on innovativeness through human resource management and the innovative skills of personnel. The population of this study comprised small and medium enterprises (SMEs) in Thailand from both the manufacturing and service sectors. Purposive sampling was employed to gather information from entrepreneurs, executives, or department managers of SMEs through an online questionnaire distributed via email, obtaining a total of 440 responses. Data were analyzed using descriptive statistics and structural equation models (SEM) for hypothesis testing. The results indicated that SMEs in this context had a moderate level of innovative organizational culture, human resource management, innovative skills, and innovativeness. Moreover, the structural equation model was consistent with the empirical data, revealing that innovative organizational culture has a direct influence on innovativeness. Furthermore, human resource management and the innovative skills of personnel were found to be partial mediators in the relationship between innovative organizational culture and innovativeness. The indirect effect through these two variables was greater than the direct effect. These findings confirmed the relationship between innovative organizational culture, human resource management, innovative skills, and innovativeness among SMEs in Thailand, leading to guidelines for businesses to improve their innovativeness.

A method for studying the resilience of energy and socio-ecological systems is considered; it integrates approaches developed at the International Institute of Applied Systems Analysis and the Melentyev Institute of Energy Systems (MESI) of the Siberian Branch of the Russian Academy of Sciences. The article discusses in detail the methods of using intelligent information technologies, in particular semantic technologies and knowledge engineering (cognitive probabilistic modeling), which the authors propose to use in assessing the risks of natural and man-made threats to the resilience of the energy sector and social and ecological systems. More attention is paid to the study and adaptation of the integral indicator of quality of life, which makes it possible to combine these interdisciplinary studies.