Towards an Effective Audit Committee Role in Corporate Governance in Libyan Banks: Composition Criteria and Membership Requirements

Abdulaziz Abdulsaleh

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Towards an Effective Audit Committee Role in Corporate Governance in Libyan Banks: Composition Criteria and Membership Requirements

机译：努力在利比亚银行的公司治理中有效发挥审计委员会的作用：组成标准和成员资格要求

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This study examines the criteria for audit committee composition and its membership requirements within the context of effective corporate governance in Libyan banks. Members of audit committees at Libyan banks, directors of internal audit departments, and members of board of directors at these banks in addition to a number of external auditors and academicians from Libyan universities were targeted by a structured questionnaire. The participants emphasized the importance of a well written charter stating the committee's responsibilities as an essential starting point. Other criteria considered important include quarterly regular meetings, sufficient size, non-executive chairperson and the committee to report to the board of directors regarding its duties and responsibilities. The results indicate that independent audit committee members with financial literacy and accounting expertise as well as banking business knowledge are significant ingredients to ensure an effective audit committee performing corporate governance. The findings provide regulators and researchers with a foundation upon which a model of audit committees' formation and structure in Libyan banks can be formulated. Keywords: audit committee composition, membership requirements, corporate governance, Libyan commercial banks.

机译：本研究在利比亚银行进行有效公司治理的背景下，研究了审计委员会组成的标准及其成员资格要求。结构化的问卷调查的对象是利比亚银行的审计委员会成员，内部审计部门的主管以及这些银行的董事会成员，以及利比亚大学的许多外部审计员和院士。与会人员强调了写明章程的重要性，该章程阐明委员会的职责是一个基本的出发点。其他重要的标准包括季度例会，足够的人数，非执行主席和委员会，以向董事会报告其职责和责任。结果表明，具有财务知识和会计专业知识以及银行业务知识的独立审计委员会成员是确保有效审计委员会执行公司治理的重要要素。研究结果为监管机构和研究人员提供了基础，可以在此基础上制定利比亚银行审计委员会的形成和结构模型。关键字：审计委员会组成，成员资格要求，公司治理，利比亚商业银行。

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《European Journal of Business and Management》 |2014年第38期|共9页
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Abdulaziz Abdulsaleh;
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Towards an Effective Audit Committee Role in Corporate Governance in Libyan Banks: Composition Criteria and Membership Requirements

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