دور لجان التدقيق في تفعيل الحوكمة لتعزيز الإفصاح المحاسبي في المؤسسات الاقتصادية

Abstract EN

This study aims to determine the work of audit committees mechanisms to activate governance as a tool to enhance the accounting disclosure in corporations, so we relied on deductive approach its tool descriptions, by identifying concepts and all matters relating to committees audit and corporate governance and accounting disclosure, specifying the work of audit committees to activate governance mechanisms which is considered an effective tool in enhancing the disclosure of the financial statements, that is, to provide an honest picture of the status of the organization allows its users to take sound decisions This study also concluded that some recommendations, the most important to strengthen the status of audit committees in the organization by granting autonomy to pursue its work and decision-making, which will reflect positively on the activation of governance leading to enhance disclosure in the corporations.

the study and the main objectives that will seek to achieve, is well as the method and procedures used, in addition to highlighting the most important results reached.