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"The concept of "smart city" is used widely in general however, it is hard to explain because of the complexity and multidimensionality of this notion. However, the essential qualification for being a smart city is to achieve "sustainable social, environmental, and economic development" and boost the living standards of society based on Information and Communication Technology (ICT) and AI. Artificial intelligence (AI) in smart cities has become an important aspect of cities that face great challenges to make smart decisions for social well-being, particularly cybersecurity and corporate sustainability. In this context, we aim to contribute literature with a value-added approach where different AI applications of smart cities are discussed from different perspective. First, we start from discussing the conceptual design, modeling, and determination of components for the sustainability of smart city structure. Smart cities operate on spatial-based data. It is important in designing, operating, and managing smart city elements using Geographical Information Systems (GIS) technologies. Second, we define the structure, type, unit, and functionality of the layers to be placed on the GIS to achieve best practices based on industry 4.0 components. Transportation is one of the key indicators of smart cities. It is critical to make transportation in smart cities accessible for different disabled groups by using artificial intelligence technologies. Third, we demonstrate what kinds of technologies should be used for which disabled groups in different transportation vehicles with specific examples. Finally, we create a discussion platform for processes and sub-processes such as waste management, emergency management, risk management, data management of establishing smart cities including the financial and ethical aspects"--

Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Table of Contents -- List of Abbreviations -- Foreword by Ali Nail Kubali, PhD -- Foreword by Prof. Dr. Lourens Erasmus -- Authors -- Introduction -- Chapter 1: Conceptual framework for the digitally transforming university: Dynamic model approach -- 1.1 An overview of the conceptual framework for the digitally transforming university -- 1.1.1 Knowledge-based economy, academic entrepreneurship, and new managerialism -- 1.1.2 Beyond R& -- D in the universities: Knowledge-based capital for global value chain -- 1.1.3 Digital strategy and e-business model for Education 4.0 -- 1.2 Rethinking the social context for digital transformation in the higher education sector -- 1.3 Transformation of a university: the case of mega-, macro-, meso-, and micro-level analytics -- 1.4 Importance of digital participation and information literacy for internal auditors -- 1.5 Contextual influence and response for digital risks: are internal auditors ready? 17 -- Notes -- References -- Chapter 2: Visioning the digital era from the audit perspective -- 2.1 Locating "the digital" in a competitive environment -- 2.2 Alternative views of digital transformation in the universities -- 2.3 Technology in the digitally transforming university -- 2.4 On the nature of the digital audit: a basis for critical discussion on audit culture -- 2.5 Exploring the digitally transforming university with a holistic approach -- 2.5.1 Entity-level business model in the HE sectors -- 2.5.2 Strategic management process in the HE sectors -- 2.5.3 Core businesses and their processes in the HE sectors -- 2.5.4 Research and other sponsored programs in the HE sectors -- 2.5.5 Resource management process in the HE sectors -- Notes -- References -- Chapter 3: Lessons for a CAE.

The concept of "smart city" is used widely in general however, it is hard to explain because of the complexity and multidimensionality of this notion. In this context, we aim to contribute literature with a value-added approach where different AI applications of smart cities are discussed from different perspective.

1. Understand the audit culture, challenges, and benefits of the CAE role in digitally transforming business environment in smart cities 2. Identify ways to advance the value of Internal Audit in digital era 3. Use and control the resources of the city efficiently, and to ensure that the system units work properly in an integrated way

1. Understand the audit culture, challenges, and benefits of the CAE role in digitally transforming business environment in smart cities 2. Identify ways to advance the value of Internal Audit in digital era 3. Use and control the resources of the city efficiently, and to ensure that the system units work properly in an integrated way