مدى فاعلية لجنة المراجعة في الحد من أساليب المحاسبة الإبداعية في المصارف العراقية الأهلية

الملخص EN

This study aims to identify the effectiveness of the audit committee through clarifying the impact of the effectiveness criteria of the audit committee (independence, scientific qualification and practical experience, the committee members’number , and how many times the committee members meet) on reducing the creative accounting methods in the balance sheet , the income sheet , and the cash flows sheet in the Iraqi private banks.

To achieve this purpose, a questionnaire is designed as a tool for data collection and is distribute to the members of the audit committee, directors of the internal audit, internal auditors , external auditors, in the rate of (79) questionnaires through which (64) out of them were regained.

The use of statistical analysis program (Spss) was use in order to get the results of the study.

The most important findings of this study: The effectiveness criteria of the audit committee has an impact in reducing the creative accounting methods , with the scientific qualification and practical experience as being the most influential criterion.

Recommendations: (1) a quick issuance of laws and legislations including penalties in the cases of and manipulation and misrepresentation in the sheets, and what can reduce the creative accounting method.

(2) the audit committees should declare in its annual reports of the Company as follows: (the scientific qualification, experience and the independency of the Committee members, the number of the meetings, the number of the members, investigation the financial statements, support the independency of the internal and external auditors, investigation of the internal control system, and the relationship with the internal auditor).