Internal audit departments play a crucial role in organizations by helping with risk management, internal control, and governance. However, many audit committees in South African government departments are not fully effective in these areas. A study found that only around 60-70% of audit committees are contributing effectively to risk management, internal control, and governance. This is a concern because audit committees are legally required to assist in these areas. Internal audit functions are essential in supporting audit committees in their governance oversight responsibilities. The study focused on how internal audit in South African municipalities helps audit committees with their governance duties. The researchers used a data transformation triangulation design to describe how internal audit functions in this context.