دور لجان التدقيق في ضمان جودة الأرباح واستمراريتها كدليل على حسن أداء المؤسسات الاقتصادية

Abstract EN

All institutions seek to stay in the market and continue to achieve profits as a supreme goal of their activity, and accordingly this study aims to determine the relationship between audit committees in institutions and the quality and continuity of profits as evidence of the success of the institution's policy in exploiting audit committees through the composition of its members, as well asthe number of meetings they conduct, as well as the efficiency Members, in addition to the authority of the committees to appoint the external auditor andextend his tenure, as well as measure the effectiveness of the internal control system in the institution to be able to achieve its objectives, and from it the studyconcluded that there is a strong relationship between the work of audit committeesand the quality of profits