The article explores how certain characteristics of audit committees in Indian companies are linked to the quality of internal controls, which can enhance financial reporting. The study found that having more independent directors and directors with legal qualifications on the audit committee is associated with better internal control. Other factors like the firm's age, number of audit committee meetings, and manager's educational background did not significantly impact internal control quality. Therefore, companies can improve their internal control by focusing on having independent directors and directors with legal expertise on their audit committees.