لجان المراجعة كآلية لتحسين جودة المحتوى المعلوماتي و إرساء دعائم الحوكمة

الملخص EN

The audit committee plays a key role in improving the quality of information content as an important internal mechanism within the corporate governance system.

In fact, its effectiveness depends on the presence of several factors mainly related to its characteristics represented in the size of the committee, the independence of its members and their professional experience, and defining the tasks, as the published information content is considered the main nerve of the management of any economic project, as it represents a link between companies and their branches and between the company and the users of that information published during the decision-making process.

Through the audit committee's tasks and the role assigned to it, it works to ensure the presentation of financial statements of high quality, credibility and reliability, in order to reflect the actual reality of the institution and thus establish the principles of governance.

It contributes to improving the quality of information content, thus activating and establishing governance rules by examining and evaluating the internal control system and the work of the external auditor, as well as coordination between the internal and external auditors, and also directing the work of the internal auditor to serve the objective of the audit.