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.

Currently, there is little study on managing organizational silence in Malaysia post COVID-19 pandemic. This study aims to examine the determinants of organizational silence and the impacts of silence on private sectors and employees. The target respondents are two hundred individuals above 21 years old working in private sectors across Malaysia. Purposive sampling is selected for this study because the target respondents must be individuals working in private sectors across Malaysia. The strongest predictor of organizational silence is the attitudes of immediate superior, followed by attitudes of top management and communication opportunities. This study provides valuable information to the employees and management in the private sector to recognize the behaviors that will create silence within the organization.

Road construction and maintenance are key interventions that support economic potential in the country. However, the deplorable state of some roads in Nigeria, and in Cross River and Akwa Ibom states draws research concerns. This paper seeks to examine the impact of the Niger Delta Development Commission Intervention on road construction and economic activities in Cross River and Akwa Ibom States, Nigeria. Using the Sustainable Development Framework, a survey research design was employed, gathering data from 400 respondents across both states. The chi-square statistical technique was used to test the hypothesis that the Niger Delta Development Commission Intervention has no significant impact on road construction in Akwa Ibom and Cross River States. The result of the data analysis showed the calculated value X² = 1592 > 16.92. By this result, the null hypothesis was rejected (16.92) at 0.05 level of significance and 9 Degrees of Freedom, and the alternate was accepted. The study concludes that NDDC road projects have positively influenced economic activities and livelihoods in the states. However, it highlights the need for further improvements, particularly on the Calabar-Itu federal highway.

The article presents an answer to the current challenge about needs to form methodological approaches to the digital transformation of existing industrial enterprises (EIE). The paper develops a hypothesis that it is advisable to carry out the digital transformation of EIE based on considering it as a complex technical system using model-based system engineering (MBSE). The practical methodology based on MBSE for EIE digital representation creation are presented. It is demonstrated how different system models of EIE is created from a set of entities of the MBSE approach: requirements—unctions—components and corresponding matrices of interconnections. Also the principles and composition of tasks for system architectures creation of EIE digital representation are developed. The practical application of proposed methodology is illustrated by the example of an existing gas distribution station.

This study explored how facilitation skills—defined as instructional techniques that accurately convey core messages in a trusting relationship and encourage self-directed learning participation among adult learners—affect the effectiveness of learning. The research focused on adult learners enrolled in lifelong education programs at seven universities, including general and vocational colleges in Busan. It aimed to examine the relationships between instructors’ facilitation skills, learner engagement, and learning outcomes, as well as the mediating effect of engagement on these relationships. A total of 213 valid survey responses were analyzed from an initial 215 responses, excluding 2 unsuitable entries. The findings are summarized as follows. First, facilitation skills were found to partially influence learner engagement. Second, learner engagement was shown to affect learning outcomes. Third, facilitation skills were found to have a partial effect on learning outcomes. Fourth, learner engagement partially mediated the relationship between facilitation skills and learning outcomes. Based on these results, this study is expected to contribute to a deeper understanding of the relationship between facilitation skills and learning outcomes in adult learners, providing practical guidelines for enhancing effectiveness in various educational contexts.

With the rapid development of society and the advent of the information age, counselors in higher vocational colleges and universities are facing the double test of burnout and network security. Burnout affects counselors’ work efficacy and psychological health, while cybersecurity poses certain hazards to counselors’ occupational safety. Based on the social ecology perspective, this paper explores the measurement of burnout and puts forward corresponding countermeasure suggestions, with a view to improving the work efficiency and occupational safety of counselors in higher vocational colleges and universities, and providing useful references for the construction and management of counselor teams in higher vocational colleges and universities. This paper takes the job burnout status and network security structure of vocational college counselors as the research object, and explores its causes. Corresponding countermeasures have been proposed. This article selects 100 counselors from a vocational college in X city as the research objects. The latest version of China’s job burnout scale, Maslach Burnout Inventory-General Survey (MBI-GS), was used to study it. The experimental results showed that in the dimension of emotional exhaustion, 55% of the subjects were mild. 40% were moderate and 5% were severe. In terms of cynicism, 65% were mild. 30% were moderate and 5% were moderate. On the “low achievement” dimension, the participants were “slightly” rated at 10%. “Moderate” was 75% and “Severe” was 15%. Across the three dimensions, the results showed that job burnout was widespread among vocational college counselors.

The challenge of developing cadastral infrastructure in Africa is inextricably linked to the global issues of sustainable development. Indeed, in light of the constraints inherent to conventional cadastral systems, alternative systems developed through land regulation programmes (LRPs) are compelled to align with the tenets of sustainable development. A discursive study, conducted through a semisystematic literature review, enabled the selection of 53 documents on cadastral systems deployed in multiple countries across the African continent. A number of systems were identified and grouped into four categories: urban, rural, participatory and hybrid cadastral systems. These systems are developed on the basis of standards and sociotechnical approaches, including the LADM, STDM, and FFP, as well as innovative technologies such as blockchain. However, their sustainability is limited by the fact that they are not multipurpose cadastral systems. Consequently, there is an urgent need for studies to develop a global framework that will produce truly significant and sustainable results for all sections of society.