This research aims to develop a proposed framework to develop the performance of the internal audit activity in Egyptian business enterprises using the value-based internal audit approach. The research also aims to study the impact of applying the proposed framework of value-based internal audit on the added value of internal audit activity for Egyptian business enterprises and their stakeholders. In addition to that studying the impact of applying the proposed framework on the expectation gap of internal audit in the Egyptian business environment.To achieve these goals, the research relied on using the positive paradigm through using the deductive approach to analyze previous studies related to the research topic and derive the research hypotheses, in addition to using the inductive approach to test the validity of the research hypotheses in the real practice in the Egyptian business environment, through a field study conducted on a sample that includes three categories: the academics category represented by professors of accounting and auditing in the faculties of commerce in Egyptian universities, in addition to members of audit committees, and internal auditors of some companies listed on the Egyptian Stock Exchange. The Statistical tests were used that commensurate with the nature of the data collected.

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This research aims to explore the determinates of Big Data Analytics application (BDA) in external auditing, conceptualize the different contingent factors based on Technology-Organization-Environment Framework (TOE) and the perceptions of the audit firm, business clients, and some practitioner in Egypt regarding BDA and external audit practices and analyze the effects of these determinants on audit quality. To achieve this goal, contingency theory, analytical approach, and questionnaire with three different types of respondents are used. The authors explore contingents' factors that trigger the application of BDA in different stages of auditing and analyzes its implications on audit quality.The study presents a few key results regarding the use of BDA in external auditing. The authors recognize three groups of contingent determinates (TOE) and the conditions that govern the use of BDA will lead to improving audit quality elements (Input-Process-Output).

This research aims to study and analyze the role of Egyptian accounting and auditing standards in supporting small and medium enterprises in Egypt, and the research relied on the use of an analytical approach to clarify the efforts made by the state and the institutions responsible for organizing the accounting and auditing profession in Egypt to encourage the spread of entrepreneurship in society, which was represented in Issuing a special accounting standard for small and medium enterprises within the Egyptian Accounting Standards issued by Minister of Investment Decision No. 110 of 2015, in line with the international standard for the financial report for small and medium enterprises issued by the International Accounting Standards Board . This standard includes simplified processors contribute to facilitate the preparation of financial reports for small and mediumsized enterprises.Also ,The Egyptian standards for auditing, limited examination, and other verification tasks included Egyptian guidance No.1005, which aims to provide special instructions and directives related to the application of Egyptian auditing standards to reviewing small and medium enterprises and Special considerations related to auditing of small and medium enterprises To achieve the goal of the research, it was divided into five main sections, where the first section dealt with the concept of entrepreneurship and the definition of small and medium enterprises, and the second section dealt with the characteristics and advantages of small and medium projects and the obstacles they face, while the third section dealt with the experience of small and medium enterprises in Egypt and Egypt's position in the international index For entrepreneurship, the fourth section was devoted to clarifying the role of Egyptian accounting and auditing standards in supporting entrepreneurial projects, and finally the fifth and final section dealt with the conclusion and recommendations of the research.