Theme Articles Opportunities and Challenges of AI and Machine Learning in Public Sector Auditing-SAI Pakistan AI-Driven Insights in Public Sector Auditing Enhancing Financial Integrity and Fraud Detection-SAI Pakistan Artificial Intelligence and Machine Learning in Public Sector Auditing Opportunities and Challenges-SAI Kenya Impact of artificial intelligence on process of public sector auditing in Kazakhstan SAI-Kazakhstan Machines in the Service of the Audit-SAI Israel Artificial Intelligence and Machine Learning in Auditing the Public Sector: Opportunities and Challenges SAI-Kuwait Artificial Intelligence (AI) and Machine Learning (ML) in Public Sector Auditing: Navigating Opportunities and Overcoming Challenges SAI -Kuwait Enhancing Internal Audits, Risk Management and TransformingAuditing in Kuwait: Leveraging AI, ML, Advanced Analytics, DataAnalytics and Digital Tools for an Amplified Oversight andAccountability to a Resilient Future SAI – Kuwait The Implementation of Artificial Intelligence on Audit Process Future and Challenges from The Perspectives of Auditors in BPKRI-SAI Indonesia Prompting the Sustainability: Integrating AI and Machine Learning into Sustainability Assurance-SAI Indonesia From Data to Duty AI-Powered Audits for a Sustainable Future-SAI Indonesia An Entry Meeting with The Future Easing the Utilization of Machine Learning in Audits Through Big Data Analytics BIDICS-SAI Indonesia AI and Machine Learning in Public Sector Auditing Opportunities and Challenges-SAI India AI and Machine Learning in Public Sector Auditing Insights from the Hellenic Court of Audit a Jurisdictional SAI Greece Artificial Intelligence and Machine Learning in the Public SectorAudit Opportunities and Challenges SAI Egypt The Impact of Technology on Audit Training: A Case Study of Artificial Intelligence Integration in Auditing SAI – Kuwait Artificial Intelligence AI and Machine Learning ML in Public Auditing Opportunities and Challenges SAI Algeria Leveraging AI and Machine Learning in Public Sector Auditing Transforming Transparency and Efficiency SAI Albania Issues and Methodologies of Auditing AI-Based Information Systems SAI-Korea Generative AI for Performance Audits Opportunities and Challenges SAI-Thailand