In the study, the researchers looked at how having an independent audit committee influences the connection between the Risk Management Committee (RMC) and audit fees in Indonesian companies from 2014 to 2016. They found that when independent commissioners serve on the audit committee, it makes the link between the RMC and audit fees stronger. This means that having a separate risk management committee and independent auditors on the audit committee leads to higher audit fees. The reason behind this is that these independent committees can better assess risks as suggested by the RMC, leading to a need for more thorough audits, which in turn increases the fees paid to external auditors.