• Dr. Kavitha Jayakumar
• Aman Bajaj, Huirem Sonia Chanu
• Rupali Kumari, Anisha N, Roopa M
• Navneet Gabriel Fullinfaw, Aswathy R
• Manjula B, Arun James

In order to improve corporate governance, regulatory bodies and authorities across the world have recommended establishment of Audit Committee. This study focuses on understanding the role of the Audit Committee in improving Corporate Governance as well as the impact of an independent Audit committee on the financial reporting quality, internal audit quality, external audit quality and firm performance through a review of existing literature highlighting the role and importance of Audit Committees. The study indicates that any organization having Audit committee which consist of independent members tends to function better both in internal and external affairs which ultimately increases overall performance along with greater credence by the investors.

Corporate Governance, Audit committee, Independent Audit

"Audit Committee and its Role in Corporate Governance", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.165-174, February-2019, Available :http://www.jetir.org/papers/JETIR1902A28.pdf

"Audit Committee and its Role in Corporate Governance", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp165-174, February-2019, Available at : http://www.jetir.org/papers/JETIR1902A28.pdf