The research aimed to study the impact of the interactive relationship between the quality of the audit committee and the efficiency of the board of directors on the characteristics of the Egyptian-banking sector as measured by (financial performance, earnings quality, leverage). In order to achieve this objective, two study models were built using two independent variables, the first is an indicator of the quality of the audit committee, the second is the efficiency of the board of directors, and a dependent variable is the characteristics of the banking sector measured by financial performance, earnings quality, the leverage, and two controlling variables: the size of the bank, the size of the audit office. Statistical tests were conducted based on the data of all 13 banks registered on the Egyptian Stock Exchange, with a total number of views (156) views during a time period from (2009-2020). The results of the research showed that the Audit Committee, as one of the accounting mechanisms for corporate governance, has the necessary powers to activate its role in improving the characteristics of the banking sector. The efficiency of the board of directors also has a strong impact on the characteristics of the banking sector. There is an interactive effect of the quality of the audit committee and the efficiency of the board of directors on the characteristics of the banking sector, as increasing the quality of the audit committee or the efficiency of the board of directors leads to an increase in the overall impact on the characteristics of the banking sector compared to the impact of each variable separately. It was recommended to pay attention to motivating banks to increase the quality of the audit committee and the efficiency of the board of directors because of its impact on the characteristics of the banking sector and the reflection of their interactive impact on improving the characteristics of the banking sector. And the need to ensure the application of corporate governance in banks and not to be satisfied with formal requirements. Key words: the quality of the audit committee, the efficiency of the board of directors, the characteristics of the banking sector, the financial performance, earnings quality, the leverage.