أثر لجان المراجعة على جودة المعلومات المحاسبية المالية في المؤسسات الاقتصادية: دراسة ميدانية

Abstract EN

In this study, we will discuss the effectiveness of audit committees, and it aimed to demonstrate their impact on improving the quality of financial information.

the study was characterized by highlighting the role of audit committees in limiting manipulation of accounting policies to achieve transparency of financial reports.

where it came with results after the field study and praised its importance on the quality of financial reports, disclosure and independence of the external auditor.

it also works to increase the independence of the internal auditor and evaluate the internal control system in order to find weaknesses in it and work to find better procedures that allow building a stronger internal control system.

the adoption of audit committees is a strategic choice for institutions, as it contributes to increasing the degree of efficiency of internal and external auditors.

in addition to raising the efficiency of the organization's internal control system.