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.

This study explores the factors affecting dentists’ willingness to use social media in their practices, examining how consumer behavior influences their adoption decisions. Despite the growing use of social media across industries, its adoption in dentistry remains relatively underexplored. As investments in digital technologies increase, understanding dentists’ intentions to integrate social media becomes crucial, especially considering the evolving consumer behavior patterns in healthcare. Using the Technology Acceptance Model (TAM) and factoring in patient pressures, this study analyzes data from 209 respondents through SPSS and Smart PLS 4.0. The results offer valuable insights for dentists, highlighting the benefits of social media integration, and justifying investments in these platforms to align with changing consumer expectations. The study also discusses its limitations and suggests future research directions to further explore social media adoption in dentistry and its potential to drive economic growth within the sector.

This study explores the impact of online assessments on students’ academic performance and learning outcomes at the University of Technology in South Africa. The research problem addresses the effectiveness and challenges of digital assessment platforms in higher education (HE), particularly their influence on student engagement, feedback quality, and academic integrity. A qualitative case study approach was employed, involving semi-structured interviews with ten undergraduate and postgraduate students from diverse academic backgrounds. The findings reveal that while online assessments provide flexibility and immediate feedback, they also pose challenges related to technical issues, feedback delays, and concerns about long-term knowledge retention. The study highlights the necessity of aligning assessment strategies with constructivist learning principles to enhance critical thinking and student-centered learning. Implications for theory include strengthening the application of constructivist learning in digital environments, while practical recommendations focus on improving assessment design, institutional support, and feedback mechanisms. Policy adjustments should consider inclusive and equitable access to online assessments. Future research should further investigate the long-term impact of digital assessments on professional readiness. This study contributes to ongoing discussions on online education by offering a nuanced understanding of digital assessment challenges and opportunities in higher education.

The food supply chain in South Africa faces significant challenges related to transparency, traceability, and consumer trust. As concerns about food safety, quality, and sustainability grow, there is an increasing need for innovative solutions to address these issues. Blockchain technology has emerged as a promising tool to enhance transparency and accountability across various industries, including the food sector. This study sought to explore the potential of blockchain technology in revolutionizing through promoting transparency that enable the achievement of sustainable food supply chain infrastructure in South Africa. The study found that blockchain technology used in food supply chain creates an immutable and decentralized ledger of transactions that has the capacity to provide real-time, end-to-end visibility of food products from farm to table. This increased transparency can help mitigate risks associated with food fraud, contamination, and inefficiencies in the supply chain. The study found that blockchain technology can be leveraged to enhance supply chain efficiency and trust among stakeholders. This technology used and/or applied in South Africa can reshape the agricultural sector by improving production and distribution processes. Its integration in the food supply chain infrastructure can equally improve data management and increase transparency between farmers and food suppliers.There is need for policy-makers and scholars in the fields of service delivery and food security to conduct more research in blockchain technology and its roles in creating a more transparent, efficient, and trustworthy food supply chain infractructure that address food supply problems in South Africa. The paper adopted a qualitative methodology to collect data, and document and content analysis techniques were used to interpret collected data.