دور لجان التدقيق في تعزيز التدقيق الداخلي لتفعيل وإرساء متطلبات حوكمة الشركات

Abstract EN

The study aimed to know the role of internal audit in strengthening the audit committee to activate corporate governance, where the following problem was addressed: What is the importance of the role of internal audit in strengthening audit committees to activate and establish corporate governance requirements? , This is through what these committees provide in terms of their support for the independence and objectivity of the internal auditor, their supervision and follow-up of his work, and the strengthening of the relationship between them, in order to activate the internal audit process and internal control systems, and to ensure the integrity and credibility of the financial statements, And facilitating disclosure processes, in order to achieve a good practice of governance within the organization, as the researcher followed the analytical descriptive approach to highlight the most important concepts, analyze and interpret them.

Audit committees.