دور لجان التدقيق في دعم وتعزيز حوكمة الشركات

Abstract

This study aimed to highlight the role of audit committees in supporting and enhancing corporate governance as an independent body emanating from the board of directors, ensuring transparency and accountability, and protecting the rights of shareholders and stakeholders.

Therefore, we relied on the analytical descriptive approach to analyze the concepts associated with the study variables and used the questionnaire in the applied aspect and through the answers of the sample members specialized in the field, we concluded the importance of audit committees in achieving an effective governance system that allows fighting corruption within companies, and supports various internal and external mechanisms,"