التزام شركات الاتصالات العراقية بضوابط تشكيل لجان التدقيق و أثره في تحسين فاعلية عمل اللجان

الملخص EN

The study aimed to show the extent of commitment of the Iraqi telecommunications companies controls the formation of audit committees and its impact in improving the effectiveness of the work of the committees, through the show of the effect of each of: (tasks and responsibilities, the necessary powers, to support the internal audit function, function support external audit) to improve the effectiveness of the work of the committees.

The study sample consisted of (50) employees from working in the financial departments and audit departments in the Iraqi telecom companies, The researcher using (Cronbach Alfa) to measure the reliability of study tool , The test was used T per sample (One sample T-test) in order to test the main hypothesis of the study first ,And multiple linear regression analysis to test the study hypothesis of the second main and sub-hypotheses have.