This research looked at how certain internal governance factors in Malaysian companies relate to the quality of their internal audit function. They studied things like the expertise of the audit committee chair, the size of the board, and how the internal audit function is set up. By analyzing 100 big Malaysian companies, they found that having an audit committee chair with financial expertise and a smaller audit committee workload can make the internal audit function better. However, having a large board can also improve the quality of internal audits. It's suggested that companies can enhance their internal audit quality by focusing on these internal governance factors to protect their businesses.