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This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance cybersecurity (CS).

The questionnaire was used to collect data for 97 internal auditors (IAu) from the Gulf Cooperation Council countries. The authors used partial least squares (PLS) to test the hypotheses.

The results show a positive effect of the ADRIA on each of the organisational proactive measures, human proactive measures and technical proactive measures to enhance CS. The study also found a positive effect of the confirmatory role of IA on both human proactive measures and technical proactive measures to enhance CS. No effect of the confirmatory role of IA on the organisational proactive measures is found.

This study focused on only three proactive measures to enhance CS, and this study was limited to the opinions of IAu. In addition, the study was limited to using regression analysis according to the PLS method.

The results of this study show that managers need to consider the influential role of IA as a value-adding activity in reducing CS risks and activating proactive measures. Also, IAu must expand its capabilities, skills and knowledge in CS auditing to provide a bold view of cyber threats. At the same time, the institutions responsible for preparing IA standards should develop standards and guidelines that help IAu to play assurance and advisory roles.

To the best of the authors’ knowledge, this is the first study of its kind that deals with the impact of the assurance and ADRIA on proactive measures to enhance CS. In addition, the study determines the nature of the advisory role and the assurance role of IA to strengthen CS.

The purpose of this review is to conduct a bibliometric analysis of financial fraud exploiting the elderly by mapping its evolution, identifying major metrics and discussing directions for future research.

A bibliometric analysis was conducted, based on 434 articles retrieved from the Web of Science that represent the academic literature on the topic from 1995 to the first quarter of 2024. This paper analyses the antecedents of financial fraud exploiting the elderly, the publication trends and the most prolific countries, institutions, journals, research areas and authors. Bibliometric analyses based on co-citation and co-words explore the intellectual structure of the topic. A bibliographic coupling analysis reveals the hottest research trends in this field.

A significant increase in the number of publications in recent years shows the importance gained by this research stream. The bibliometric analysis identifies four clusters throughout the literature: differentiation of types of elder abuse; protection of the elderly from fraud; cognitive and decision-making capacity in ageing; and factors influencing fraud victimization of the eldest. The most recent research lines identified through bibliographic coupling focused on the contextual and personal antecedents of financial exploitation of the elderly, as well as the possible impact of interventions. Several key research gaps and additional suggestions for further studies, as well as action lines for the financial authorities and economic agents, are outlined.

This paper contributes to knowledge about financial fraud exploiting the elderly synthesizing the existing literature, stressing that the banking industry has to deal with such financial fraud in the context of a growing relevance of the silver economy.

This paper evaluates the benefits of harnessing artificial intelligence (AI) tools for safety compliance on construction projects in Nigeria.

This study employed a specialised approach by combining qualitative and quantitative approach. The study carried out a brief systematic literature review (SLR) to identify the variables of the study. These variables were prepared in a questionnaire which was distributed among professionals within the Nigerian construction sector using purposive sampling. A total of 140 questionnaires were retrieved. The collected data were analysed using Relative Importance Index (RII), Ginni’s Mean (GM) and exploratory factor analysis (EFA).

The analysis revealed that all the identified benefits hold considerable importance, with an average RII of 0.86, with real-time monitoring as the most prominent advantage. However, using the GM which was 0.861, the study identified “mitigation of hazards on worksites” as the stationary benefit of AI in safety compliance.

The study was conducted exclusively within Nigeria’s Federal Capital Territory, using a cross-sectional survey approach.

The results will be valuable for professionals and practitioners in the Nigerian construction sector, as they will acquire insights into the potential advantages of utilising AI tools for monitoring of safety compliance on construction projects.

The study adopted a robust approach by identifying the stationary benefit using the GM in combination with RII and EFA.