The aim of this book is to discuss the effectiveness of the role of audit committees (AC) in Yemeni commercial banks, by investigating the basic requirements for them to effectively carry out their primary roles. Also, to check the extent of audit committees' roles in strengthening the independence of external auditors, and their contributions in enhancing the financial reports quality. It examines the extent to which financial institutions, including commercial banks, benefit from effective audit committees. It also offers recommendations on how AC can be more effective. Lastly, the book includes a detailed examination of the characteristics that members of ACs should have in order to be able to perform their duties as required.