Enhancing Internal Audit Consulting through the Architecture of Cognitive Automation and Zero Trust: A Framework for Value Optimization in Egyptian Listed Corporations”

This study aims to examine the impact of integrating Cognitive Automation and Zero Trust Architecture (ZTA) on the development of the consulting role of internal auditing, with a focus on enhancing value optimization in Egyptian listed corporations. The research introduces a novel architectural framework that aligns emerging technologies with internal audit functions to generate strategic value. Design, Methods, and Approach: The research adopts a mixed-method approach. A structured questionnaire was distributed to internal auditors, IT governance officers, and audit committee members across Egyptian listed companies. Quantitative data were analyzed using regression analysis and structural equation modeling (SEM), while qualitative insights were gathered through semi-structured interviews to validate the practical applicability of the framework. The study is under pinned by Agency Theory, Resource-Based View, and Digital Transformation Theory. Findings: The results reveal that the integration of cognitive automation tools—such as AI-driven data analytics and predictive modeling—combined with the layered security structure of ZTA, significantly enhances the consulting capacity of internal audit teams. This, in turn, contributes to measurable improvements in corporate value metrics (e.g., ROE, ESG ratings). Respondents also reported higher stakeholder trust and improved decision-making. Originality and Value: This study is the first in the Egyptian context to propose a cohesive digital architecture integrating AI and ZTA within internal audit consulting. It fills a vital research gap and introduces a replicable framework for value-driven internal audit transformation in emerging markets.