A Proposed Framework of the Impact of Digital Infor-mation Technology on Audit and Assurance Engagements Quality- Emprical Evidence from Egypt's Banking Sector

The rapid advancement of digital information technology (DIT) has significantly transformed the audit and assurance profession, influencing the quality, efficiency, and reliability of engage-ment processes. This study aims to develop a proposed framework to examine the impact of digital technology on audit and assurance engagement quality, using empirical evidence from Egypt’s banking sector. The research explores how emerging technologies—such as artificial intelligence, big data analytics, blockchain, and cloud computing—enhance audit effectiveness, reduce risks, and improve the accuracy of financial reporting.
A mixed-methods approach is adopted, incorporating both quantitative and qualitative data collected through surveys and interviews with auditors, financial professionals, and regulatory bodies in Egypt. Statistical analysis and thematic evaluation are employed to assess the relationship between digital adoption and audit quality in-dicators, including transparency, accuracy, fraud detection, and compliance.
Findings reveal that the integration of digital technology positively impacts audit engagement quality by increasing efficiency, improving risk assessment, and enhancing the reliability of fi-nancial reporting. However, challenges such as cybersecurity risks, resistance to change, and reg-ulatory constraints hinder full implementation. The study offers a comprehensive framework to guide auditors, policymakers, and financial institutions in leveraging digital solutions for audit enhancement.
This research contributes to both theoretical and practical discussions by providing empirical insights into the role of DIT in auditing, particularly in the context of developing economies. It also offers policy recommendations to strengthen audit regulations and encourage technological adop-tion in Egypt’s banking sector.