This study addresses the growing challenges posed by cyber and digital crimes to the effectiveness of contemporary auditing practices, particularly in emerging economies. It aims to develop a Quantum–Cognitive Smart Audit Framework that enhances auditors’ capabilities in detecting, assessing, and responding to complex cyber-enabled financial crimes. The study adopts an analytical–conceptual research design supported by empirical insights drawn from the Egyptian auditing and regulatory environment. The proposed framework integrates quantum-inspired analytical logic with cognitive judgment structures to improve professional skepticism, risk assessment, and audit decision-making in technology-intensive contexts. The findings indicate that traditional audit approaches are increasingly inadequate in addressing digitally driven crime risks, while the proposed framework offers a more adaptive, intelligent, and for-ward-looking audit model. The study contributes to the auditing literature by extending smart audit and cognitive assurance research and provides practical implications for audit firms, regulators, and standard setters in Egypt and similar emerging markets seeking to strengthen audit quality and cybercrime resilience.
Amin Lotfy (Wed,) studied this question.