This study aimed at examining the impact of the relationship between audit committees and
internal audit on earnings management practices. The study employed a questionnaire to
investigate this impact applying to sunni Endowment Diwan personnel in Baghdad. the study
concluded that the relationship between committees returned internal audit affects earnings
management practices, the study found that the availability of (independence, experience and
qualifications, and regular meetings, and due professional care) characteristics of audit
committees and internal audit personnel contribute to increasing the effectiveness of the
relationship between audit committees and internal audit and help in limiting earnings
management practices. Additionally, the study founds that independence of audit committee and
internal audit personnel, has the most statistically significant earnings management practices .