Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

The mining issue’s real-world impact is directly linked to the insufficient policing efforts by relevant institutions, potentially affecting the credibility of law enforcement agencies and regional performance. This research project sought to evaluate policing performance related to mining activities in Indonesian regional areas. Using an indexing method, a composite index was developed based on supervision, partnership, and law enforcement aspects. This index functioned as a representation of policing within the mining and quarrying context. The evaluation was carried out in Indonesian provinces with active mining and quarrying operations. The composite index was then juxtaposed with regional gross domestic products to gauge the correlation between policing and regional economic performance. Results revealed that regions heavily reliant on mining for regional GDP, like East Kalimantan, South Sumatera, and Papua, tended to have lower policing indices due to shortcomings in supervision and law enforcement. Conversely, regions with stronger policing indices typically excelled in the supervisory dimension, as seen in Yogyakarta. The study suggests that engaging with communities and increasing the ratio of mine inspectors to mine areas can enhance mining governance and regional competitiveness. Boosting the number of mine inspectors in specific areas can also positively impact overall policing activities within mining regions.

This paper delves into the intricate dynamics of suburban transportation transformation within the Jakarta Metropolitan Area, with a specific focus on the evolution of the Commuter Line and Bus Rapid Transit (BRT) systems. Utilizing spatial analysis, qualitative descriptions, and stakeholder insights, the paper unveils self-organizing dynamics. It critically examines the role of transportation infrastructure in shaping the broader landscape of urban development. Unlike a traditional approach, the paper seeks to unravel the self-organization processes embedded in transportation planning, unveiling adaptive strategies crafted to tackle the distinct challenges of suburban transportation. By using autonomy, flexibility, adaptability, and collaboration frameworks, the paper contributes to a nuanced understanding of suburban transportation dynamics, with implications for policymakers, planners, and researchers grappling with similar challenges in diverse metropolitan regions.

This article explores the possibilities of developing Oman’s tourism sector under China’s Belt and Road Initiative (BRI). Tourism is a cornerstone of Oman’s economy, with the government prioritizing substantial efforts toward its development to foster economic diversification. This paper examines the broader efforts of Oman to strengthen its relations with China, which will indirectly benefit the tourism industry. This article presents a comprehensive analysis of the historical exchanges and future cooperation between China and Oman under BRI, specifically focusing on developing infrastructure and technology in Oman to support the tourism sector. It has been argued that BRI has the potential to significantly contribute to the growth and development of Oman’s tourism sector through increased investment and cooperation with Chinese counterparts.

The goal of this research is to focus on the impact of HR agility on Jordanian pharmaceutical manufacturing companies’ innovative performance. The study population of the study consists of managers at different levels of pharmaceutical companies listed on the Amman Stock Exchange. Convenience sample consists of 450 questionnaires was sent. PLS-SEM was employed in this work to assess the measurement model and to verify the study theories. The findings revealed that human resource agility has a positive impact on innovative performance. The implications of the research as this analysis have shown, a variety of factors influence the agility of human resources, allowing organizations to create and implement strategies that lead to better adaptability in a rapidly changing environment. Significant ramifications could arise from this review for organizations that prioritize fostering employee confidence, refining strategies to gain a competitive edge, enhancing employee skills, and adapting to both internal and external shifts in the work environment.

Sustainable development has emerged as a global imperative, with the rapid adoption of the Environmental, Social, and Governance (ESG) framework reflecting this trend. In the context of digital transformation, this study aims to investigate the impact of ESG performance on corporate value, while also examining the moderating and mediating roles of digital transformation and green innovation within this relationship. Utilizing annual data from A-share listed companies on the Shanghai Stock Exchange (SSE) and Shenzhen Stock Exchange (SZSE) spanning the years 2018 to 2022, this research encompasses a total of 17,940 observations. Given China’s commitment to sustainable, high-quality development, this study underscores the critical importance of advancing ESG principles alongside corporate digital transformation. Empirical analysis reveals that ESG performance significantly enhances firm value, with digital transformation serving as a positive moderator that amplifies the impact of ESG performance on firm value primarily through the enhancement of firms’ green technology innovation capabilities. These findings contribute to a deeper understanding of the interaction between ESG initiatives and firm value, particularly amidst ongoing digital advancements. Consequently, this paper recommends that governments enhance corporate ESG performance through a combination of incentive and penalty mechanisms, establish a comprehensive ESG rating system, and optimize the policy framework for digital transformation. Moreover, enterprises should foster awareness of green innovation, refine their governance structures, accelerate digital transformation efforts, and promote the application of digital technologies and information sharing across various domains to achieve sustainable development and enhance competitiveness.