تعزيز لجان المراجعة بغرض زيادة فاعلية حوكمة الشركات

Abstract EN

This research aims at to identify the basic requirements for strength-ening audit committees that lead to the activation of corporate governance by explaining the extent of consistency around the standards and mechanisms of audit committees, and their organizational processes in activating corporate governance .

The research used the field survey method to measure the co-mpatibility between the groups concerned with the study on the requirements for strengthening audit committees in activating corporate governance.

 The study found that there is a strong moral correlation with significant significance between the requirements of strengthening audit committees to achieve the appropriate role to increase the effectiveness of corporate go0-vernance.