The study looked at how well audit committees in Yemeni commercial banks affect the banks' internal control systems. They focused on four aspects of audit committees: how often they meet with internal auditors, how they review internal audit proposals, and how they review internal audit results. Data from 88 questionnaires showed that when audit committees are effective in these areas, the banks perform better. This means that when audit committees work closely with internal auditors and review their work thoroughly, it helps the banks run more smoothly.