The research looked at how specific traits of audit committees influence the budget allocated to internal audits in Malaysian companies from 2012-2014. They focused on factors like committee independence, expertise, meeting frequency, and tenure. By studying data from 96 firms, they found that more meetings and higher audit committee ratings were linked to bigger internal audit budgets. However, longer tenure for audit committee members meant a smaller budget for internal audits. The study suggests that having better-qualified and active audit committee members could improve governance and oversight within organizations, highlighting the importance of having effective internal control mechanisms in place.