أهمية لجنة التدقيق و دورها في تحسين نظام الرقابة الداخلية

Abstract EN

The Audit Committee is important commissions because of the role they play in the supervision and control of the process of preparation of the financial statements and assessing internal control systems and strengthen the independence of the internal auditor, which increases the quality and integrity of the financial statements, which will be reflected on the efficiency of the Board in enhancing the status of the company by increasing the confidence of users of financial statements.

This research was to determine the role played by the Audit Committee on internal audit improvement in Iraqi firms, in order to achieve this goal follow descriptive analytical for relevance to the nature of search, where you design the questionnaire as a tool to collect data from the research community consisting of Internal Auditors and academics.

The research found several most important results, having the role of the Audit Committee in promoting the independence of internal audit in enterprises, making sure the internal audit departments must comply with the rules and application of specific tasks and responsibilities according to regulations and instructions, in addition to having the role of the Audit Committee to improve the internal audit work plan in companies.

and came up with recommendations, to disclose audit committees report on their activities that can contribute to the improvement of the system of internal control and its effectiveness, and the need to audit committees of experienced members, financial and accounting .

And professional organizations and bodies to develop awareness among corporate departments and shareholders and investors by highlighting the role of audit committees and issuing guidance and professional conduct that work on developing the corporate audit committees