دور لجنة التدقيق في دعم و تعزيز حوكمة المؤسسات

الملخص EN

The study aims at analyze and appear the role and importance of Audit Committees in the effectiveness of corporate Governance, if considered as an independent Committee related to the Board directors in supervision and Control.

We have analyzed the role of Audit Committees in supporting corporate governance through its respective missions in the frame of corporate governance.

On this basis, we address the corporate governance and Audit Committees,we have also focused on Audit Committees missions and the fact of Audit Committees in Algerian Business Atmosphere.

The study concluded to the importance of audit committee in supporting corporate governance through different internal and external mechanisms of corporate governance, it Contributes in helping board directors to perform their role both supervision and Control to execute their responsibilities towards affecting the internal Audit systems effectiveness, risks management and enhance the independence of internal and external Audit