أهمية لجان التدقيق في إرساء حوكمة الشركات

الملخص EN

Through this paper, we aim to highlight the role played by audit committees as an important mechanism of corporate governance mechanisms in establishing its rules.

This paper was divided into two axes; In the first axis, some basics related to governance were discussed, while the second axis was devoted to showing the importance of audit committees in corporate governance.

Our study concluded that the audit committees have an important role in ensuring the quality of the financial and accounting statements issued by companies, through the supervisory work they exercise on them, as well as the independence and objectivity they provide for other regulatory bodies that exercise control over them, represented in both internal audit and external audit, and therefore They play an important role in establishing the rules and requirements for good governance practice.