Committee of audit and its role in enhancing corporate governance in Algerian business environment

الملخص EN

This study aims to shed light on the Committee of Audit and its role in improving corporate governance practices in the Algerian business environment.

Since it is considered as an independent committee that emerges from the board of directors which has a primordial part in overseeing and controlling missions in the institutions.

This study concluded that the audit committee has a very substantial role in enhancing corporate governance and that is through boosting the different internal and external mechanisms of corporate governance; strengthening the internal control system and empowering disclosure and transparency.