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AI in Auditing: A Comprehensive Review of Applications, Benefits and Challenges 人工智能在审计中的应用、好处和挑战的全面回顾
Pub Date : 2023-10-15 DOI: 10.59231/sari7643
Venkatasubramanian Ganapathy
The rapid evolution of artificial intelligence (AI) technologies has brought about transformative changes in various industries, and the field of auditing is no exception. This research paper presents a comprehensive review of the integration of AI in auditing practices, highlighting its applications, benefits, and associated challenges. Auditing, a critical process for ensuring the accuracy and reliability of financial information, has traditionally been a labor-intensive and time-consuming endeavor. The emergence of AI technologies, such as machine learning, natural language processing, and data analytics, has revolutionized the way audits are conducted. AI-powered auditing tools offer advanced capabilities for data analysis, pattern recognition, anomaly detection, and risk assessment. These capabilities enhance the effectiveness and efficiency of audits by allowing auditors to focus on high-risk areas and perform more in-depth analysis. The paper explores various applications of AI in auditing, including: Automated Data Analysis, Predictive Analytics, Fraud Detection, and Natural Language Processing (NLP), Continuous Monitoring. While AI brings significant benefits to the auditing process, its adoption also presents certain challenges like Data Quality and Integration, Interpretability, Ethical Considerations, Technical Expertise, Regulatory Frame Work. In conclusion, AI has the potential to revolutionize auditing practices by enhancing efficiency, accuracy, and risk assessment. However, successful integration requires addressing challenges related to data quality, transparency, ethics, skills, and regulations. As AI technologies continue to evolve, auditors and stakeholders must collaborate to harness the full potential of AI while maintaining the integrity and credibility of the auditing process. This paper serves as a comprehensive resource for auditors, researchers, and policymakers seeking to understand the current landscape and future directions of AI in auditing.
人工智能(AI)技术的快速发展给各行各业带来了翻天覆地的变化,审计领域也不例外。本研究报告对人工智能在审计实践中的整合进行了全面回顾,突出了其应用、好处和相关挑战。审计是确保财务信息准确性和可靠性的关键过程,传统上是一项劳动密集型和耗时的工作。人工智能技术的出现,如机器学习、自然语言处理和数据分析,已经彻底改变了审计的方式。人工智能审计工具为数据分析、模式识别、异常检测和风险评估提供了高级功能。这些功能允许审核员专注于高风险领域并执行更深入的分析,从而提高了审核的有效性和效率。本文探讨了人工智能在审计中的各种应用,包括:自动数据分析、预测分析、欺诈检测、自然语言处理(NLP)、持续监测。虽然人工智能为审计过程带来了巨大的好处,但它的采用也带来了一些挑战,如数据质量和集成、可解释性、道德考虑、技术专长、监管框架等。总之,人工智能有可能通过提高效率、准确性和风险评估来彻底改变审计实践。然而,成功的集成需要解决与数据质量、透明度、道德、技能和法规相关的挑战。随着人工智能技术的不断发展,审计师和利益相关者必须合作,充分利用人工智能的潜力,同时保持审计过程的完整性和可信度。本文为审计师、研究人员和政策制定者提供了全面的资源,帮助他们了解人工智能在审计领域的现状和未来方向。
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引用次数: 0
Exploring Transversal Green Skills Required Of Technology Graduates For Environmental Sustainability 探索环境可持续性技术毕业生所需的横向绿色技能
Pub Date : 2023-10-15 DOI: 10.59231/sari7647
Samaila Hamza
The main aim of this study is to explore transversal green skills required of technology graduates for environmental sustainability. Thematic analysis was used for this study. Cluster sampling technique was used to sample four states out of seven states mentioned in the area of the study and all the 18 technical colleges and 6 building construction firms in the four sampled states in north western Nigeria were used. Purposive sampling was used to select 27 experts based on their working experience and educational qualification in building construction to participate in the qualitative segment of this study. For the qualitative section, interview guide/protocol was developed based on the specific objectives of the research. It was made up of 3 open-ended questions designed to obtained sufficient information on the area of transversal green skills considered appropriate for the study. To ensure reliability of qualitative result of this research, two procedures were followed; member checking and peer debriefing. For the validity of the findings of this study, the researchers used member checking to determine the accuracy of the findings. The results of the data obtained from the interview was analyzed and interpreted using transcription, coding, thematic, content analysis and categorization. The findings for this study include Reflective Thinking Skills, Presentation Skills, Resourcefulness Skills and Application Skills. The study recommends that Federal and state Governments should via NBTE adopt and ensure proper implementation of this findings for technology graduates at technical colleges in Nigeria with the aim of achieving environmental sustainability.
本研究的主要目的是探讨科技毕业生在环境可持续性方面所需要的横向绿色技能。本研究采用主题分析法。采用整群抽样技术对研究区域提到的七个州中的四个州进行了抽样,并使用了尼日利亚西北部四个抽样州的所有18所技术学院和6家建筑公司。采用有目的抽样的方法,根据建筑施工的工作经验和学历,选择27名专家参与本研究的定性部分。对于定性部分,根据研究的具体目标制定了访谈指南/协议。它由3个开放式问题组成,旨在获得关于被认为适合本研究的横向绿色技能领域的充分信息。为了保证本研究定性结果的可靠性,我们遵循了两个步骤;成员检查及同业汇报。对于本研究结果的有效性,研究人员使用成员检查来确定结果的准确性。通过转录、编码、专题、内容分析和分类等方法对访谈数据的结果进行分析和解释。这项研究的结果包括反思能力、表达能力、机智能力和应用能力。该研究建议,联邦和州政府应通过NBTE采用并确保尼日利亚技术学院的技术毕业生适当实施这一发现,以实现环境可持续性。
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引用次数: 0
Youth and social media 青少年与社交媒体
Pub Date : 2023-10-05 DOI: 10.59231/sari7639
Ayomide Oluwaseun Abraham
Over the last 20 years, rapid progress has been made in order to make the world more globalized via the extensive use of social media. This is evident in sectors ranging from education to sports, healthcare to fashion, and cybershopping to improved communication to mention a few. The extensive use of social media among the youth especially has been on the rise due to the fact that social media has become an integral part of everyday life for humans. The youth has been associated with social media and it has opened numerous ways of profitability for them. This paper provides an overview of the influence of social media on youths and also suggests that in the future, more research should be carried out in order to explore the positive and negative influence on youth globally in a more practical manner.
在过去的20年里,通过广泛使用社交媒体,为了使世界更加全球化,已经取得了迅速的进展。从教育到体育,从医疗到时尚,从网络购物到改善沟通等等,这一点都很明显。由于社交媒体已经成为人类日常生活中不可或缺的一部分,社交媒体在年轻人中的广泛使用一直在上升。年轻人与社交媒体联系在一起,社交媒体为他们开辟了许多赚钱的途径。本文概述了社交媒体对青少年的影响,并建议在未来应该进行更多的研究,以更实际的方式探索社交媒体对全球青少年的积极和消极影响。
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引用次数: 0
Impact of social media on Youth: Comprehensive Analysis 社交媒体对青少年的影响:综合分析
Pub Date : 2023-10-05 DOI: 10.59231/sari7640
Sumadevi S
The advent of social media has revolutionized the way youth communicate, express themselves, and interact with the world. This study explores the multifaceted impact of social media on young individuals, considering both the positive and negative effects of social media on youths, and provides a solution. A thorough examination of relevant research and existing literature, this study aims to shed light on the influence social media has on various aspects of youth’s lives. The positive impact of social media on youth is evident in enhanced communication and connectivity, fostering a sense of community and belonging. Social media platforms provide a wealth of information and educational resources, allowing young people to access diverse perspectives and knowledge. Moreover, it has become a powerful tool for raising social awareness, encouraging activism, and promoting positive causes, empowering the youth to be change-makers in their communities. However, alongside these benefits, social media also presents several negative consequences for youth. Excessive use can lead to mental health issues, including anxiety, depression, and feelings of inadequacy, exacerbated by the culture of comparison and unrealistic standards prevalent on these platforms. Cyberbullying and privacy concerns pose serious risks to young individuals, impacting their emotional well-being and safety. This abstract delves into the ways social media affects various aspects of youth’s lives, including education, self-expression, identity formation, and career development. It highlights the potential for distraction and the impact on academic performance due to excessive usage. Additionally, the role of social media in shaping body image concerns and influencing consumer behavior among youth is addressed. By examining the role of parents, educational institutions, and society in guiding and managing the use of social media among youth, this abstract emphasizes the importance of promoting responsible digital citizenship.
社交媒体的出现彻底改变了年轻人交流、表达自我以及与世界互动的方式。本研究探讨了社交媒体对年轻人的多方面影响,考虑了社交媒体对年轻人的积极和消极影响,并提供了解决方案。通过对相关研究和现有文献的深入研究,本研究旨在揭示社交媒体对青少年生活各个方面的影响。社交媒体对青年的积极影响体现在加强沟通和联系,培养社区意识和归属感。社交媒体平台提供了丰富的信息和教育资源,使年轻人能够获得不同的观点和知识。此外,它已成为提高社会意识、鼓励行动主义和促进积极事业的有力工具,使青年能够成为其社区的变革者。然而,除了这些好处,社交媒体也给年轻人带来了一些负面影响。过度使用会导致心理健康问题,包括焦虑、抑郁和不足感,这些问题因这些平台上普遍存在的攀比文化和不切实际的标准而加剧。网络欺凌和隐私问题给年轻人带来了严重的风险,影响了他们的情感健康和安全。这篇摘要深入探讨了社交媒体如何影响年轻人生活的各个方面,包括教育、自我表达、身份形成和职业发展。它强调了过度使用手机可能会分散注意力和影响学习成绩。此外,社交媒体在塑造身体形象和影响青少年消费行为方面的作用也得到了解决。通过研究父母、教育机构和社会在引导和管理青少年使用社交媒体方面的作用,这篇摘要强调了促进负责任的数字公民的重要性。
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引用次数: 0
Global Warming And Impacts: Green Entrepreneurship To The Rescue 全球变暖及其影响:绿色创业拯救世界
Pub Date : 2023-10-05 DOI: 10.59231/sari7636
Evelyn Ijeoma Orji, Delight Omoji Idika, Stella Uchechukwu Okeke, ANTHONIA LAETITIA Anakwue, BLESSING AGBO NTAMU
Global warming and the impacts on humans have attracted global attention. Many continents are under serious threats of heatwaves and wild fires, including other climate related pestilence. The authors having understood the role of green entrepreneurship (greening, and green technology) thus promotes it as a viable mitigation measure against global warming and is optimistic that its full development in Nigeria would be a sure path towards achieving sustainable environment That is the reason stakeholders need to expedite actions to develop in the youth’s green entrepreneurship skills. This would serve as both a rescue to cool the warming earth and for economic gains. The youths are looked upon as builders of tomorrow’s society. They are the future generation. They should occupy center stage in development of any society given their youthfulness. Their population in the Nigerian society is so large to be ignored, which is the more reason that they should be skilled, upskilled and motivated to action. The integrated rural development approach of empowerment emphasizes the need for people like the youths at the rural areas to be equipped with knowledge and skills in order to engender sustainable livelihoods. Therefore, through green entrepreneurship it’s envisaged that trained youths could become empowered and self-reliant. And at the same time constitute the needed pathway to rescue the earth from warming. It is hoped that through proliferation of green ventures; sustainable livelihoods should be engendered and naturally everyone should work to reduce their carbon footprint.
全球变暖和对人类的影响已经引起了全球的关注。许多大陆正面临热浪和野火的严重威胁,包括其他与气候有关的瘟疫。这组作者理解了绿色创业(绿化和绿色技术)的作用,因此将其作为一种可行的减缓全球变暖的措施加以推广,并乐观地认为,在尼日利亚全面发展绿色创业将是实现可持续环境的一条可靠途径。这就是利益相关者需要加快行动,培养青年绿色创业技能的原因。这既可以为变暖的地球降温,又可以带来经济效益。年轻人被看作是明天社会的建设者。他们是未来的一代。鉴于他们的年轻,他们应该占据任何社会发展的中心舞台。他们在尼日利亚社会的人口如此之多,以至于被忽视,这就是他们应该熟练,提高技能和采取行动的更多理由。赋予权力的综合农村发展办法强调,像农村地区的青年这样的人需要掌握知识和技能,以便创造可持续的生计。因此,通过绿色创业,我们设想受过训练的年轻人可以变得有能力和自力更生。同时也构成了拯救地球免于变暖的必要途径。希望通过绿色企业的扩散;应该创造可持续的生计,自然每个人都应该努力减少碳足迹。
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引用次数: 0
Factors Influencing Nursing Process by Nurses at Federal Medical Centre, Apir, Benue State, Nigeria 尼日利亚贝努埃州Apir联邦医疗中心护士护理过程的影响因素
Pub Date : 2023-10-05 DOI: 10.59231/sari7637
Ngozi Louisa Aniekwe
Many countries have adopted the nursing process as a basic requirement for quality health care services, but there is a problem with its implementation in the clinical areas of many healthcare facilities. Even though the generality of nurses agrees with the benefits of the nursing process, they do not always use it practically. The implementation of the nursing process in Federal Medical Centre (FMC) Apir is not well organized and advanced as it ought to be. An institutional-based, descriptive cross-sectional study design was conducted at FMC Apir. A simple random sampling technique was applied to select study subjects. The data were collected using self-administered questionnaires. Binary logistic regressions were used. Then, P-value < 0.05 was considered statistically significant in this study. This study reviled that 62.8% of nurses implemented the nursing process. Work experience greater than or equal to five years [AOR: 1.81; 95% CI (1.29–4.81)], support from the administration of the organization to do the nursing process [AOR: 1.96; 95% CI (1.20–3.03)], and knowledgeable nurses [AOR: 2.21; 95% CI (1.30–4.98)] are significantly associated with the implementation of the nursing process. Exactly sixty-two nurses at FMC Apir implemented the nursing process. Work experience, organizational support to implement the nursing process, and knowledge were significant factors affecting the implementation of the nursing process.
许多国家已将护理过程作为优质保健服务的一项基本要求,但在许多保健设施的临床领域实施护理过程存在问题。尽管护士普遍认同护理过程的好处,但他们并不总是实际使用它。在Apir联邦医疗中心(FMC),护理程序的实施没有得到应有的组织和推进。在FMC四月进行了一项基于机构的描述性横断面研究设计。采用简单的随机抽样方法选择研究对象。数据是通过自我管理的问卷收集的。采用二元logistic回归。则p值<0.05为本研究有统计学意义。本研究发现62.8%的护士实施了护理流程。工作经验≥5年[AOR: 1.81;95% CI(1.29-4.81)],组织管理部门对护理过程的支持[AOR: 1.96;95% CI(1.20-3.03)],知识渊博的护士[AOR: 2.21;95% CI(1.30-4.98)]与护理过程的实施显著相关。FMC Apir的62名护士实施了护理流程。工作经验、实施护理流程的组织支持和知识是影响护理流程实施的显著因素。
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引用次数: 0
Advocacy of AI skills acquisition a panacea for youth unemployment in South-South Nigeria 倡导获得人工智能技能是解决尼日利亚南南青年失业问题的灵丹妙药
Pub Date : 2023-10-05 DOI: 10.59231/sari7634
Fina Otosi Faithpraise, F. Bassey Otosi, Delight Omoji Idika, J. Eme Efiong, Celestine A. Udie, Evelyn Ijeoma Orji
Advocating AI Skills Acquisition as a Solution for Youth Unemployment in Nigeria’s South-South Region” investigates the feasibility of incorporating AI skills education to address the pressing issue of youth unemployment. This study explores youth awareness, interest, and willingness to engage in AI skill acquisition using a mixed-methods approach that includes surveys with unique features such as AI mentor circles and micro-credential programs. The findings show a strong interest in AI education, notably through micro-credential courses and AI mentorship networks. These novel ideas provide interesting opportunities for increasing employment and encouraging entrepreneurship. The study emphasizes the necessity of synchronizing policies and educational initiatives to harness the power of AI in reducing young unemployment and supporting long-term economic growth in the South-South region of Nigeria.
《倡导获得人工智能技能作为尼日利亚南南地区青年失业的解决方案》调查了将人工智能技能教育纳入解决青年失业紧迫问题的可行性。本研究通过混合方法探讨了年轻人参与人工智能技能获取的意识、兴趣和意愿,其中包括具有独特功能的调查,如人工智能导师圈和微型证书计划。调查结果显示,人们对人工智能教育有着浓厚的兴趣,尤其是通过微证书课程和人工智能导师网络。这些新颖的想法为增加就业和鼓励创业提供了有趣的机会。该研究强调,有必要将政策和教育举措同步起来,利用人工智能的力量减少年轻人失业,支持尼日利亚南南地区的长期经济增长。
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引用次数: 0
An Evaluation of the Central Sewage System (CSS) Problem in Abuja 阿布贾中央污水系统(CSS)问题的评价
Pub Date : 2023-10-05 DOI: 10.59231/sari7638
Tajudeen Dele Mustapha, Patric Kelechi Nwaokwa
The Abuja Central Sewage System (CSS) is an essential facility in the capital city. The CSS efficiency must not be compromised due to the enormous effects of sewage malfunction on the environment and its inhabitants. This research aims to study the problem of the Abuja Central Sewage System (CSS) problem, identify related issues, and provide alternative solutions. To achieve this goal, field research was undertaken in Phase 1 of the Federal Capital City (Abuja), with a questionnaire randomly administered to two hundred respondents in five (5) districts. The survey questionnaire was given to only building tenants acquainted with building services, particularly liquid waste disposal, such as the underground sewage system. The data were evaluated with descriptive statistical methods like percentages, means, and standard deviation. It was established that sanitary sewers overflowed from manholes onto streets and eventually into storm drains. The waste is not treated before being deposited into surrounding watercourses. It was also revealed that manholes release foul odors from sanitary sewers. These hazards pollute the environment and endanger public health. The study concluded that the Federal Capital City’s sanitary sewers were somewhat successful in collecting and transporting sewage. The study suggested improving service delivery efficiency through routine training in collection system operations, maintenance, and supervision, as well as integrating cutting-edge technologies like closed-circuit television into the sewer system’s maintenance program to increase the sewer efficiency system.
阿布贾中央污水处理系统(CSS)是首都的一项重要设施。由于污水故障对环境和居民的巨大影响,CSS的效率绝不能受到损害。本研究旨在研究阿布贾中央污水系统(CSS)问题,识别相关问题,并提供替代解决方案。为了实现这一目标,在联邦首都(阿布贾)的第一阶段进行了实地研究,随机向五(5)个区的200名回答者发放了一份问卷。调查问卷只发给熟悉屋宇设施,特别是液体废物处理(例如地下污水系统)的楼宇租户。采用描述性统计方法,如百分比、平均值和标准差对数据进行评估。人们已经确定,卫生下水道从人孔溢出,流入街道,最终流入雨水渠。这些废物在排入周围的水道之前没有经过处理。调查还发现,下水道的人孔散发出恶臭。这些危害污染环境,危害公众健康。这项研究的结论是,联邦首都的卫生下水道在收集和运输污水方面取得了一定的成功。该研究建议通过收集系统操作、维护和监督方面的常规培训,以及将闭路电视等尖端技术整合到下水道系统的维护计划中,以提高下水道系统的效率,从而提高服务的提供效率。
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引用次数: 0
Parenting Education As A Vital Tool For Sustaining Green Skills Among Youths For Nation Building 父母教育是培养青少年绿色技能以促进国家建设的重要工具
Pub Date : 2023-10-05 DOI: 10.59231/sari7635
ESTHER OLAJUMOKE AYO-OLADAPO, John Ayo Oladapo
This study examined the efficacy of parenting education in developing and sustaining green skills for youth to foster sustainable nation-building. Parenting education provides a platform that individual youth can use to acquire green skills with the right attitude, knowledge, and values necessary for workforce in a knowledge economy to build a sustainable nation in the contemporary time. In contemporary times, parental education inculcates diverse range of home training and skills development in the youth, enabling them to express self-capabilities to drive sustainability, innovation, and green growth for nation-building. This is possible because many youths spend most of their formative years within the family. Therefore, parenting education plays an important role in contributing to the development of green skills acquisition among youth and producing competent youth amid many ethical and sociological menace such as cultism, corruption, examination malpractices, sexual immorality, promiscuity, hooliganism, impersonation, financial fraud, money ritual, and a host of other ethical cum sociological problems that threaten nation-building in the contemporary time. It was discovered that. Parents need to set an excellent example for their youths so that they will be compelled to adopt green lifestyle changes. In reality, culture and mindset change will progress towards green technology and practice. Small changes we make today will have a significant impact in the future. Therefore, this paper examined the place of parenting education in youth acquisition of green skills toward sustainable nation-building. The study employed a descriptive method to harness the discourse. The study investigates practical ways parenting education can be utilized to develop green skills among youth.
本研究考察了父母教育在培养和维持青年绿色技能以促进可持续国家建设方面的功效。父母教育提供了一个平台,青年个人可以利用它来获得绿色技能,以及正确的态度、知识和价值观,这些都是知识经济中劳动力在当代建设可持续发展国家所必需的。在当代,父母教育向青少年灌输多样化的家庭培训和技能发展,使他们能够表达自我能力,推动国家建设的可持续发展、创新和绿色增长。这是可能的,因为许多年轻人在家庭中度过了他们成长的大部分岁月。因此,在许多伦理和社会学威胁中,如邪教、腐败、考试舞弊、性不道德、滥交、流氓行为、假冒、金融欺诈、金钱仪式,以及许多其他威胁当代国家建设的伦理和社会学问题,父母教育在促进青少年获得绿色技能的发展和培养有能力的青年方面发挥着重要作用。人们发现……父母需要为他们的孩子树立一个很好的榜样,这样他们就会被迫改变绿色的生活方式。在现实中,文化和观念的改变将朝着绿色技术和实践的方向发展。我们今天所做的微小改变将对未来产生重大影响。因此,本研究检视父母教育在青少年习得绿色技能以迈向永续国家建设中的地位。该研究采用了描述性的方法来驾驭话语。本研究探讨了利用父母教育培养青少年绿色技能的实际方法。
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引用次数: 0
The Role of Digital Literacy to Promote the Gender Equality 数字素养在促进性别平等中的作用
Pub Date : 2023-10-05 DOI: 10.59231/sari7642
Manpreet Kaur, Jyoti Sharma
Digital Technology is crucial part of everyone’s life. This research is based on the digital literacy role to promote the gender equality in every field. According to UNICEF, 2017, Digital literacy is becoming more and more recognized as a necessary skill for employability and has been associated with increased earning potential and new business opportunities. This research found that various obstacles faced by female during the usages of digital technology. There are various measures introduced to overcome this problem. Education policy should place a strong emphasis on digital literacy for both boys and girls. To reach girls at a young age and provide them the opportunity to develop their talents over time, digital skill training should be incorporated into formal school curriculum starting in the basic grades.
数字技术是每个人生活中至关重要的一部分。本研究基于数字素养在各个领域促进性别平等的作用。根据联合国儿童基金会2017年的报告,数字素养越来越被认为是就业的必要技能,并与增加的收入潜力和新的商业机会联系在一起。本研究发现,女性在使用数字技术过程中面临着各种各样的障碍。为了克服这个问题,采取了各种措施。教育政策应大力强调男孩和女孩的数字素养。为了在女孩很小的时候就接触到她们,并为她们提供随着时间的推移发展自己才能的机会,数字技能培训应该从小学一年级开始纳入正式的学校课程。
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引用次数: 0
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Shodh Sari-An International Multidisciplinary Journal
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