دور لجان التدقيق في تعزيز جودة المعلومة المالية للبنوك الجزائرية

Abstract

After the increasing interest in the field of audit committees, the latter took a decisive role in enhancing the financial information of Algerian banks, through cooperation with external auditors, the audit committees enhanced the quality and reliability of financial reports in banks. They ensured compliance with international accounting standards and local regulations, and provided accurate and timely information to regulators, investors and other stakeholders. Therefore, we conducted this study with the aim of learning more about the importance of audit committees in activating the financial statements of banks, and the inductive and analytical approach was used, and the questionnaire tool was used electronic The study reached several results, the most important of which is that audit committees are strict in maintaining financial stability and soundness of Algerian banks, which in turn helps to enhance investor confidence and support economic growth in the country. Also, these committees are responsible for supervising the financial reporting process, internal control, and compliance. to regulatory requirements. By ensuring the accuracy, transparency and reliability of financial information, it enhances stakeholders' confidence in the banking sector.