This study looked at how audit committees and internal audit functions influence the quality of financial reporting in Omani companies. By analyzing data from 71 firms listed on the Muscat Securities Market from 2013-2014, the researchers found that more frequent audit committee meetings and the presence of an internal audit function improve financial reporting quality. A proactive audit committee can better monitor financial reporting issues and internal audits help identify and prevent potential manipulation in financial statements. However, other corporate governance mechanisms tested did not show a significant impact on financial reporting quality. In conclusion, active audit committees and internal audit functions play crucial roles in ensuring accurate and reliable financial reporting within companies.