Journal article Open Access

The Role of Audit Committee in Corporate Governance A Descriptive Study

Al-Baidhani, Ahmed Mohsen

Corporate governance is very important in our business world today, especially after the frequent non-stop worldwide financial crises. Strong corporate governance is now considered a basic condition to accept and register an organization in most of the Stock Exchange Markets all over the world. The audit committee plays a major role in corporate governance regarding the organization’s direction, control, and accountability. As a representative of the board of directors and main part of the corporate governance mechanism, the audit committee is involved in the organization’s both internal and external audits, internal control, accounting and financial reporting, regulatory compliance, and risk management. This paper focuses on the audit committee’s powers, functions, responsibilities, and relationships within the framework of corporate governance.

Files (83.3 kB)
Name Size
ARTICLE 4, Vol 2, No 2, The Role of Audit Committee in Corporate Governance.pdf
83.3 kB Download
All versions This version
Views 119120
Downloads 136136
Data volume 11.3 MB11.3 MB
Unique views 116117
Unique downloads 126126


Cite as