ABSTRACT The growing application of artificial intelligence in the domain of cybersecurity has improved threat detection and response mechanisms simultaneously, and this has also raised concerns about governance, policy, and risk management, especially in the domain of higher education. This paper examines the application of AI-Enhanced IT Governance and Cybersecurity Auditing in Saudi Arabian higher education, focusing on its association with policy clarity and effectiveness, AI-based cybersecurity risk management, and its educational aspects. This paper uses the theories and frameworks of governance and risk management and fills an important gap in existing literature, which has focused on the Western world and its application in the domain of higher education. A mixed-methods approach has been adopted, and this includes the survey method, which has targeted 200 professionals, including IT and cybersecurity experts, administrative staff, and education staff, and has also conducted semi-structured interviews. The quantitative results have been analyzed through the application of descriptive statistics, reliability, and regression analysis, and the qualitative results have also undergone the process of thematic analysis. The results have shown that there is moderate to high application of AI-Enhanced IT Governance and Cybersecurity Auditing in Saudi Arabian higher education.

ABSTRACT For instance, artificial intelligence, or AI, is now being used in medical images, which enables the automation of medical images in the fields of radiology, pathology, and ophthalmology. These technologies, although allowing for faster image interpretation and increased efficiency, bring new cyber risk and governance issues to the healthcare industry, distinct from traditional healthcare IT security concerns. In AI-driven medical images, failure modes go beyond confidentiality and availability to include integrity and safety issues such as overconfident misclassification, dataset shifts, model drift, and adversarial attacks, each of which has the potential to impact patient care. One important aspect of healthcare cybersecurity and risk management, currently absent in the healthcare cybersecurity and risk management literature, is the lack of governance mechanisms to utilize predictive uncertainty as a risk indicator for policy enforcement, decision routing, and auditability. In this paper, a novel uncertainty-aware security and risk governance framework for AI-driven medical images is introduced. In the proposed framework, uncertainty estimation is incorporated into risk scoring and prioritization, policy-driven decision routing, continuous monitoring for model drift and abnormal behavior, and auditability. We are proposing the structure for the taxonomy of risks, which are specific to AI imaging systems, and the governance controls that are mapped to the identified domains of the risks, which include data, model, deployment, and human/workflow risks. The proposed model, which maps the uncertainty indicators with the governance controls, intends to provide a blueprint for how healthcare organizations can manage AI-based medical imaging systems as high-impact digital assets, considering security, safety, and compliance requirements.

ABSTRACT Virtual influencers have emerged as a disruptive force in digital marketing, blurring the boundaries between human and computer-generated personas. Despite their growing prominence, academic research on VIs remains fragmented. To address this gap, this study conducts a comprehensive bibliometric analysis of 209 peer-reviewed articles retrieved from the Scopus data base to map the intellectual landscape of VI research. Employing bibliometric techniques within the SPAR-4 SLR framework, using tools such as VOSviewer and Bibliometrix package in R. This study investigates dominant theoretical frameworks, recent developments, and the transfer of information across disciplines. The key findings reveal that parasocial interaction, anthropomorphism, and brand trust are the most frequently applied theoretical lenses, yet gaps exist in understanding consumer-brand relationships with VIs. This study contributes to the literature by identifying underexplored areas, highlighting research gaps, and offering future directions for VI studies.

ABSTRACT This study examines the evolution of artificial intelligence (AI) in auditing by systematically synthesizing 26 years of global scholarship to address conceptual fragmentation in the field. Guided by the PRISMA protocol, it analyses 269 Scopus-indexed journal articles, harmonized using OpenRefine and biblioMagika, and examined through performance analysis, co-occurrence mapping, and life-cycle modeling with biblioMagika, VOSviewer, and Biblioshiny. Integrating behavioral, technological, and governance perspectives, the study clarifies the domain’s intellectual foundations, thematic structure, and temporal development. Findings show rapid expansion since 2019, reflecting a shift from early rule-based and expert systems toward advanced machine learning, explainable AI, and generative AI applications. Six thematic clusters organize the literature: computational audit analytics; governance and responsible AI; AI–audit integration; blockchain-enabled audit evidence; automation and audit quality; and analytics-driven continuous auditing. Temporal evidence indicates an increasing normative orientation, with stronger emphasis on transparency, accountability, trust, and ethical governance. Life-cycle modeling suggests the field remains in a steep growth phase, indicating substantial scope for further theoretical and practical advancement. Although limited to Scopus-indexed journal articles, the results offer a foundation for research on auditor–AI interaction, behavioral effects of automation, governance mechanisms for AI assurance, and institutional variation in technology adoption. By providing a longitudinal science-mapping analysis, the study consolidates publication trends, intellectual structure, thematic evolution, and life-cycle forecasting, and identifies research opportunities likely to shape audit methodology, governance, and professional judgment in an era of intelligent systems.

ABSTRACT The current study is intensive on an IT-supported Augmented Reality (AR) involvement program and investigated whether it could have the same positive impact upon reading skills in three 10–11-year-old children with IDD via a multiple-baseline single-case design. Findings indicated significant gains during the treatment phase, with two students declaring gains and one demonstrating mild regression assumed to be due to cognitive differences. The product’s IT-secure design allowed safe data documentation and system stability with a strong commitment toward relentless engagement, proving the accountable application of AR technologies for learning. Encompassing principles of cybersecurity and IT supremacy reduced the risk of technology issues, and ensured that understanding was inclusive. Ethical and irrelevant technology integration would be operationalized by high social validity, student fulfillment, and teacher preference. Results deliver unlawful evidence for educational scientists and IT auditors about secure, measurable, and socially accepted AR interventions.

ABSTRACT This research emphasizes the increasing role of auditors in a dynamic business landscape, primarily due to stricter disclosure requirements under International Financial Reporting Standards (IFRS). It will explore how these standards influence auditors’ responsibilities in ensuring accurate and transparent financial reporting. The study will assess various factors, such as auditor tenure, firm size, and industry specialization, and their impact on the accuracy of financial statements. Additionally, it will underscore the importance of auditor independence and competence in upholding the integrity of the report in a complex regulatory environment. The primary goal is to offer insights into how auditors support the production of accurate financial statements in today’s economic and governance context. The research will also investigate how these variables affect the quality of financial reporting, especially given stakeholders’ growing demands for transparency and accountability. By reviewing the current literature, this study will synthesize key findings on factors that influence audit quality and their relationship to enhanced IFRS disclosure standards. Ultimately, it aims to improve understanding of how audit practices are adapting to preserve the credibility of financial information in a highly regulated environment.

ABSTRACT HEIs are now functioning in an environment with an increasing array of digital platforms that have heightened cybersecurity risks and raised various ethical considerations with reference to digital ethics in aspects such as privacy, integrity, and responsible technology use. The Kingdom of Saudi Arabia has been undergoing an education sector digital transformation at an ever-increasing pace, with an emphasis on online educational platforms and other data-driven educational systems. However, there exists an absence of adequate in-depth studies with reference to the role of management in HEIs in promoting IT Audit and Cybersecurity Awareness in Saudi Arabia. The research used a sequential explanatory mixed-method research design. The quantitative research collected data by conducting a structured survey among 200 participants, including academic staff, administrative staff, and IT/security staff from various public and private universities across Saudi Arabia. The structured survey aimed to investigate management styles within an organizational context, IT Audit and Cybersecurity Awareness, digital ethics awareness, and individual practice related to safe and ethical use of digital technologies, including correlations of variables by Pearson correlation analysis. After that, qualitative research was conducted to clarify the research findings by exploring the research results, i.e. thematic analysis of the research findings.

ABSTRACT This study presents a centralized network security solution that utilizes the Internet of Things (IoT) ecosystem’s Raspberry Pi 4 (RPI4). The system delivers complete cyber threat detection and mitigation capabilities by combining Nmap scanning, file upload for malware detection, password management, and honeypot capability. Taking preventative action, it fortifies network security in a variety of settings, keeping pace with the rapidly changing IoT device market and cybersecurity needs. Because of its scalability and affordability, RPI4 is the best option for enterprises looking to implement strong network protection tactics in their IoT networks.

ABSTRACT This study focuses on examining the effects of e-learning methods on the observational learning of students with learning disabilities. As children are increasingly exposed to various forms of media, it is essential to analyze how this exposure influences their behavior and learning outcomes. The study’s objective is to assess the observational learning of students with learning disabilities using social media and widely available e-learning materials across various platforms, particularly in conjunction with a Tutoring System. Additionally, the study seeks to identify the differences in observational learning outcomes between students with and without learning disabilities. Nineteen learners, both with and without learning disabilities, with an average age of 15.9 years, participated in this study. Their responses were observed and recorded through a questionnaire framework and in-person interviews. The experimental findings reveal the significant impact of social media on the behavior and learning of the participants. The results indicate that social media and general e-learning materials significantly influence children’s psychology and their observational learning processes. Furthermore, a Support Vector Machine (SVM) classification was applied to categorize learner behavior based on social media usage. The study also highlights that the influence of observational learning on learning outcomes could be leveraged to improve assistive technologies. Key findings are discussed, emphasizing the implications of observational learning on the development of assistive technologies for students with learning disabilities.

ABSTRACT This study investigates the impacts of IT governance, audit, and information security on digital customer engagement with a focus on the moderated mediating effects of unsaid electronic communication (UEC). Governance processes have expanded in significance based on the potential for a foundation of a trusted environment—particularly as organizations in the Digital Age expand their digital operations (Transformation 89–93)—with a solid governance framework, strong IT audit documentation, and cybersecurity penetration over time. The paper commends a conceptual model that designates the quality of governance, audit intensity, and protection of information assets as directly associated with digital customer engagement, as well through indirect connections by their impact on implicit e-signals, which include system reliability, trust cues, privacy assurance, and security pointers. These non-verbal, text-based computer consciousness affect levels of trust, credibility, and perceived institutional legitimacy by customers. The findings recommend that engagement in digital is not only a matter of marketing strategies but also significantly underpinned by governance-based responsibilities and risk management capabilities. The study equipment has valuable implications on how IT governance, audit, and security could be adopted for achieving customer engagement intentions when the digital environment is unstable.