"Enhancing the Role of Accountability State Authority in Safeguarding Public Resources through Convergence of ISAs-ISSAIs and Adopting Technological Advancement - A Comparative and Practical Study"

Purpose:
This study aims to develop the role of Egypt’s Accountability State Authority (ASA) in safeguarding public resources by investigating the convergence of International Standards on Auditing (ISAs) and International Standards of Supreme Audit Institutions (ISSAIs), alongside the adoption of technological advancements in au-diting.
Design/Methodology:
A mixed-methods approach was utilized, combining quantitative surveys and qualitative interviews with auditors, government officials, and technology experts. Comparative case studies from selected countries were analyzed to evaluate best practices in aligning auditing standards and digital tools. Statistical analyses were conducted to test the research hypotheses.
Findings:
The findings indicate that ISAs-ISSAIs convergence significantly enhances audit quality, governance, and accountability in the public sector. The adoption of advanced technologies such as artificial intelligence and blockchain further improves transparency, efficiency, and fraud detection. Stakeholder engagement also plays a crucial role in reinforcing audit effectiveness.
Originality and Value:
This research is among the first empirical studies in Egypt to comprehensively integrate ISAs-ISSAIs con-vergence with technological adoption in public auditing. It fills a significant gap in the literature by offering a comparative and practical framework tailored to Egypt’s institutional context, providing new insights for audit modernization in developing countries.
Theoretical Implications:
The study contributes to auditing and governance literature by combining standards convergence with digital transformation theories, advancing knowledge in public sector audit reforms.
Practical Implications:
It offers policymakers and audit institutions actionable guidance to modernize Egypt’s public audit system, leveraging international standards and technology to strengthen oversight capabilities.