لجان المراجعة و تطورها في ظل القوانين و التقارير الصادرة عن الهيئات المهنية على الصعيدين الدولي و المحلي

الملخص EN

Audit committees are currently the attention of organizations and specialized scientific councils in the area of accounting, and researchers, especially after the financial turmoil and failures of major global corporations, and that, due attention to the role of audit committees that can play in reducing business risks in particular, And in improving the degree of precision and transparency as one of the tools of corporate governance, through its role in reviewing financial reports and supervision of corporate internal audit function, as well as its role in support the external audit function and ensure their independence, and their importance in the reaffirmation of commitment to the principles of corporate governance, for that, all companies around the world need claims to establish Audit committees.

However, international attention towards the audit committees and the need for their configuration as one of the most important tools of corporate governance and put the criteria to configure and identify its scope, functions and responsibilities, and in light of this, Algeria was also concerned with audit committees as a natural reaction of their interest in reforms the financial and business sector, as the governance Charter and financial accounting system ...

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