The impact of audit committees on improving the quality of accounting profits and raising credit efficiency) A field study on a sample of Iraqi banks listed in the Iraq Stock Exchange

The study aimed to clarify the relationship between the functions of the audit committee and its role in improving the quality of accounting profits, and raising credit efficiency. And to achieve the objectives of the study, the SPSS program was used to analyze the questionnaire, and the study was applied to accountants and internal auditors in Iraqi banks in Iraq, where the sample size was 130 individuals. In the future, it reduces financial risks and increases credit efficiency. The strength of the audit committee and the control system within the economic unit enables the repayment of loans on time and thus leads to raising credit efficiency. The evaluation of all procedures in the bank leads to improving the quality of profits and raising credit efficiency. Effectively reduces profit fluctuation and ensures its continuity, and the work of audit committees within banks according to a specific framework improves the quality of accounting profits. The study made several recommendations, including: The independence of audit committees in banks has a positive impact on improving the quality of profits and raising credit efficiency. Rehabilitation and training of members of audit committees to increase their skills and enable them to do their work better, and increase interest in the role played by audit committees in Iraqi banks.