دورلجان المراجعة في رفع مستوى حوكمة الشركات

الملخص EN

This study aimed to define the role of audit committees within the governance system, through the role they play within this system, especially since the formation of audit committees is not legally sufficiently controlled, and it does not agree with the necessary scientific frameworks with regard to each of its composition, the number of its members and its tasks, in addition That its presence enhances the increase in the reliability and credibility of the financial statements of companies and ensure the quality of the information contained therein, as well as increasing the effectiveness of internal control systems, which increases the efficiency and level of corporate governance.

And the role of corporate governance as a system in monitoring and improving the quality of financial information contained in financial reports through its mechanisms, which are headed by audit committees, as it was created specifically for this purpose after information asymmetry has become overwhelming among the various parties used for financial reports.