The article explores how internal audit teams help audit committees in South African municipalities oversee governance responsibilities. The researchers used a method called triangulation to examine how well internal audit functions fulfill their governance role. The study found that many audit committees in government departments are not fully effective in improving internal control, risk management, and governance practices. Specifically, their oversight in areas like risk management and governance falls short of being effective. This indicates a concern, especially since audit committees are legally required to help government departments in these key areas. Internal audit plays a crucial role in supporting audit committees in their governance oversight duties.