University President

Presidents of Beni-Suef University
Professor of Administrative Accounting and Auditing
Faculty of Commerce - Beni-Suef University


1- Surveying and Evaluating the effectiveness of report model assay of reviewing the cost deviations using stimulation analysis.

2- Amendment of tax assay policies and their impacts on the disagreements between the financiers and tax administration through a proposed accounting methodological framework.

3- Using a Proposed Model, the strategic test theory, for evaluation of audit risks caused by mistakes and disputes.

4- Using a model of mixed numerical programming with restricted aspect for the design, assay and evaluation of the internal control diagram.

5- Developing the efficiency and effectiveness of the tax assay using models and methods of analytical review.

6- Analyze and Appraisal of abandonment resolutions away from investment schemes before their economic expiration and the effect of their settlement values on the circle of the investment budget preparation.

7- Study of the Proportional Importance Resolutions in the circle of audit diagram through expertise systems.

8- Comparative study of transition problems into the unified tax system through a proposed accounting diagram for trying its application in Egypt.

9- Measuring and Analyzing reasons of the financiers' non-commitment with the influencing factors - comparative study for the application in Egypt.

10- Using a framework for design and execution of the accounting system for human resources (HR) in the public sector's firms.

11- Revisionism Analytical Study of legislative aspects and accounting practices of sales tax.

12- Towards an integrated methodology for evaluating and reporting the auditors about the client's ability for the application sustainability in the business corporations.

13. Effects of the professional expertise on the efficiency and effectiveness of the auditors' resolutions and (Analytical and Applied Study).

14- Experimental Study of influencing factors on reliance circles of the external auditors of the performance of internal auditors.

15- Experimental Study of the factors and characteristics affecting the quality of the audit according to the view of the users, preparers and users of financial statements.

16- Assaying methods of audit evaluation process preview through the reference distribution methodology of simulation.

17- Modeling and simulating characteristics of variables and mistakes of accounting circles for improving efficiency and effectiveness of the performance of statistical estimation techniques during the audit procedures.

18- Quantitative Approach to develop the role of neutral accountants for improving the accuracy of financial predictions and expectations, so disclosing them in the light of the auditing standards and services of express an opinion (checksums and experimental study).

19- Experimental Study of the effect of using means of resolution support for performance appraisal of auditors to avoid Frauds risks and thus strategies' test of the subsequent audit.

20- Accounting Diagram and Disclosure of corporate governance structure and its impact on the audit expectations gap.

21- Developing the role of the internal auditor in light of the corporate governance.

22- Developing the role of internal and external auditor in the light of the environmental reviewing requirements.

23- Developing the role of auditors in auditing information systems.

24- The Effect of Sarbanes – Oxley Act on the accounting and auditing profession.

25. Risk and Control Management and the role of internal auditing.

26- Strengthen of the internal audit's role in risk management by using the self-assessment system of the control risk.

27- Report on the effectiveness of internal controls - another additional liability on the audit procedure.

28. Integrated Framework for mechanisms of protecting auditor's autonomy according to international standards and Sarbanes - Oxley Act.

29- Governance of accounting and auditing profession in the light of the requirements of Sarbanes - Oxley Act.

30- Dynamic Vision for developing the structure of the expectations gap in the audit procedures.

31- The Role of accounting standards for encouraging investment.

32- Improvement of the accuracy of the auditors' resolutions for avoiding risks of Frauds in the financial reports by means of decision support. "experimental study".

33- The Evaluation of Evasion and determining the tax for juridical persons by using the accounting model based on computerized simulation entrance.


1 - Experimental study of the impact of autonomy , quality and cost of the audit process to rotate the auditing of the shareholding corporations registered in Bourse ( Stock Exchange )- Master Thesis submitted by the scholar/ Ramy Mohamed.

2 - Developing the accounting and auditing  profession in Egypt according to the requirements  of Sarbanes – Oxley  act  - PhD Thesis submitted by the scholar/ Eman Abd Elfatah Hassan Korany.

3 - Appraisal of accountants' and auditors' practices for protective and cognitive declaration and its impact on the performance of stocks inside Bourse in Egypt - Master Thesis submitted by the scholar/  Ahmed Farid.


4 - Impacts of development in information technology on the intellectual framework  for the audit "an applied perspective  study " / PhD thesis submitted by the scholar / Nasser Farag Mustafa Farag.

5 - The Role of auditing  standards in promoting  investment in the stock market - an applied study / Master Thesis submitted by the scholar/ Loay Ali Zein Elabedein Ali.

6 - Impacts of the nature of the organizational culture of accounting and legal auditing offices including the professional performance for both; auditor and office through the behavioral view for implicating on the auditing environment in Egypt / PhD thesis submitted by the scholar / Tariq Kamal Hussein Elshazly.


7 -  Developing the role and performance of auditor in the evaluation and report process for economics of the environmental performance of a firm - an applied perspective study , taking into consideration of the environmental auditing requirements / PhD thesis submitted by the scholar / Mahmoud Ahmed Ahmed Ali.


8 - The accounting implications for the optional disclosure on the investment capacity for business organizations - "an applied analytical study "/ PhD thesis submitted by the scholar / Manal Fouad  Ibrahim  Abdel Sayed.

9 - Analyzing  the impact of the proportional importance , the inevitable risks and self-assurances  for adoption of  the external auditor on the work of the internal auditor during the performance of the external audit process - an applied study / Master Thesis submitted by the scholar / Jihan Abdel

 Moez Ali Mohamed.

10 - Monetary Flows Chart using the dynamic systems approach for the application on Islamic banks / Master Thesis submitted by the scholar / Atef Mohamed Ahmed Ali.

Other Activates


1- Fourteenth annual tax conference entitled the legislations and problems of the tax settling accounts in Egypt / from June 2008 to June 2008.

2- Third Conference and Exhibition for exploitation in the stock market; TREND / from May 2008 to May 2008.

3- Third Arab Meeting Conference for libraries and information centers / from January 2008 to January 2008.

4- Workshop of the development project of systems and technology of information inside the entity of higher education/ from December 2007 to December 2007.

5- Workshop of university leaders meeting entitled; "development of students' evaluation as a key prerequisite for accreditation" / from December 2007 to December 2007.

6- Thirteenth Conference of : the recent developments of both accounting and auditing ,so the accounting and auditing career in Egypt in light of liberalization of services trade ;so financial, tax and economic variables / from September 2007 to September 2007.

7- Third Conference and Exhibition for exploitation in the stock market; TREND / from May 2007 to May 2007. 

8- Scientific Conference; titled the overall quality of teacher preparation in the new Millennium / from January 2007 to January 2007.

9- Tax Conference of income tax; according to the Egyptian Act No. 91 of 2005 / problems and obstacles of the application ; proposals of solutions / from May 2006 to June 2006.

10- International Standards Conference, corporate governance so as to suit the Egyptian Environment / from April 2006 to April 2006.

11- Scientific Conference of Faculty of Commerce - Ain Shams University in the period from March 2006 to March 2006.

12- 12. Development Conference of Management units in governmental sector/ from January 2006 to January 2006.

13- A workshop about the system of quality assurance and accreditation in higher education organizations from September 2005 to October 2005.

14- Workshop of The Quality Assurance and Accreditation Hand Book for Higher Education in Egypt /from March 2005 to March 2005.

15- Eleventh Annual National Conference (Arab III) entitled Arab university education, "the reform and development prospects," / from December 2004 to December 2004.

16- Fourth Tax Conference of the Association of Egyptian tax / from November 2004 to November 2004.

17- Crucial Arab Conference for quintet situational Accounting to measure the physical and service assets through human maps then converted them into ad valorem linking to common interests' holders Accounting (suppliers - employees - customers - shareholders) / from October 2004 to October 2004.

18- Ninth Tax Conference entitled; overall tax reform / from September 2004 to September 2004.

19- The workshop entitled; "framework for accounting and disclosure of corporate governance structure in Egypt"/ from January 2003 to March 2003.

20- Electronic Commerce Conference ; Prospects and Challenges / from July 2002 to July 2002.

21- A Workshop for the development project of information systems and technology in higher education / from December 2007 to December 2007.



1- Seminars of Cultural Season 2007-2008 / from November 2007 to: May 2008.

2- Eleventh Seminar of techniques to develop accounting in Saudi Arabia /December 2006 to: December 2006.

3- Seminars of Cultural Season 2006-2007 / from November 2006 to: May 2007.

4- Seminar entitled corporate governance rules "between theory and practice."/ From: December 2005 to: December 2005.

5-Seminars of Cultural Season 2005-2006 / from December 2005 to April 2006.

6- Seminars of Cultural Season 2004-2005 / from November 2004 to May 2005.

7- Scientific Seminars about the role of the accountant in the governance / from April 2004 to June 2004.

8- Seminars of Cultural Season 2003-2004 / from November 2003 to May 2004.

9- Arab Seminar about the application of unified accounting standard for insurance firms / from March 2003 to March 2003.

10- A Workshop entitled " accounting and disclosure framework of corporate governance diagram in Egypt" / from January 2003 to March 2003.

11-Seminar of the Assembly of Accountants and Auditors in Egypt / from April 2002 to June 2002.

12. Seminar on the application of the second and third phases of the general sales tax /from: August 2001 to August 2001.

13- Sixth tax conference entitled/ contemporary Economic and Social influences on Egyptian tax system/ from February 2001 to February 2001.

Professional experiences

 main partner in Prof.Dr. Amin Lotfy - (Accountants & Consultants).

Accountants' and auditors' Record No 9408. Central Bank's record no 230. Record of Central Auditing Agency no 806.Record of Accountants and Auditors Assembly in Egypt registration no 1800. Record of Arab Accountants and Auditors Union of history.Record of General Capital Market Authority no 144.


The foundation of the digital library in the Faculty of Commerce - Beni Suef University since the beginning of his taking over College Agency for Postgraduate Affairs in 2003 ; that happened in earlier time before the passage of the automation of the digital libraries at universities that began later in 2007- He has also contributed in the development process of many draft laws, especially tax laws and Capital Market under the deletion firms in the stock market. - He established Non-Governmental Organization engaged in the development of consulting circle in the name of the Egyptian Consulting Association , he is a member of the Association for Management Development Federation, which participates in holding conferences, seminars and training courses, particularly in the fields of accounting and auditing standards.

Electronic Publication of all scholarly works and all the research has been published within the site / Pub, according to the contract between me and the company's systems and programs for computers "Aske Zad. "

The establishment of a scientific journal with the approval of the Supreme Council of the press that interests in publication of master's, doctoral thesis, research and worksheets with the publication of the recommendations of conferences and seminars in the name of Finance and Economy magazine which is printed at Al-Ahram newspaper.

Writing more than 70 books with reliable record locally and internationally and more than 30 Scientific research that have been published in scientific journals , most of them have been represented and discussed conferences ; in addition to translation 4 books from English into Arabic , so arbitration for more than 60 researches and dissertations.

Getting the award of ideal Professor in 2005 from the University of Cairo and the club of faculty members at Cairo University.

Participation actively in the profession practice of accounting and auditing and the design of many of the accounting, control and administrative systems for Egyptian firms working in various fields next to preparing hundreds of economic, financial and accounting feasibility studies for many investment projects; submitted to the Egyptian organizations or international, as well as contributing significantly to train in the accounting, auditing and taxes field, in addition to holding seminars and workshops aimed at improving the professional performance of accounting and auditing in Egypt.


Publishing a couple books of e-learning system are:
1. Applied Studies in the Audit.

 2. Auditing Guidelines, and Assuring.

Preparation of the strategic plan for Beni- Suef University.

 Academic Programs development of postgraduate studies of the Faculty of Commerce at the Beni- Suef University .