Vol. 11, Issue 2, Part A (2025)

Abstract
The study aims to identify the impact of the characteristics of the audit committees represented in their dimensions as an independent variable (independence of audit committees, financial experiences of members of audit committees, size of audit committees) in detecting fraud and errors in financial reports dimensions as a dependent variable (incentives, pressures, opportunities) and to achieve this, the researcher relied on the descriptive analytical approach by designing a questionnaire and distributing it to some employees in the banks of the respondent, and the statistical analysis program was used (SPSS) in data analysis and hypothesis testing, and the research concluded that there is a correlation between the characteristics of audit committees to review financial reports in accordance with international standards on auditing and enhance their ability to detect fraud and errors in financial reports, as well as that the audit committees in the entity under review contribute to an important role in helping internal audit to detect fraud and errors in financial reports, and the researcher recommended that financial institutions should determine the responsibilities of Audit committees accurately with the development of rules and controls related to the detection of fraud and errors in financial reports, and one of the most important results is that fraud and errors in financial reports are one of the most serious problems facing public institutions in general and banks surveyed in particular, and result in companies bearing additional costs reflected on the performance they produce or in the services they provide, which weakens their ability to survive and compete.