In this research, the focus was on understanding how internal audit contributes to organizations in achieving their goals. They looked at factors like the skills of the internal audit team and the characteristics of the audit committee. By surveying 413 companies in Malaysia, they found that the internal audit team's competence plays a big role in its contributions, especially in improving internal control systems. Having a diverse team with various skills was considered important. However, the connection between the audit committee and internal audit didn't show significant impacts in this study. Strengthening this relationship could lead to better oversight in companies. Following certain corporate governance codes could help ensure more transparency in audit committee activities.