الفهرس 
الاطار العام للدراسهيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed to propose approach for developing the role of audit committees in assessing the operational risk, which include activation the audit committee characteristics and the role of audit committee in ensuring existence an effective system to assess the operational risk. The study also aimed to measure the effects of audit committee characteristics (audit committee size, audit committee independence, audit committee expertise, and the number of audit committee meetings) on the operational risk. This was achieved through conducting an empirical study for a sample of banks listed in the Egyptian stock market during the period 2014-2017. A sample consisted of 44 bank observations. Data was analyzed using multiple regression analysis. Results of statistical analysis showed that there is a significant negative association between each of audit committee size, audit committee independence, and audit committee expertise and the operational risk. And showed that there is an insignificant association between the number of audit committee meetings and the operational risk.