In Malaysia, experts on audit committees impact how much money is allocated to internal audits. The study looked at 100 top firms over three years to see how committee members' expertise affected internal audit budgets. It found that committee members with accounting experience and professional qualifications led to more spending on internal audits. However, members from BIG Four firms and those with academic qualifications led to lower budgets for internal audits. This means that the qualifications of audit committee members affect how much a company invests in internal audits, which are crucial for reliable financial reports.