The aim of this research is to investigate the impact of Accounting Information System (AIS) on Internal Audit Effectiveness (IAE) among companies listed in Muscat Securities Market (MSM) by focusing on the moderating impact of Audit Committee (AC). One of the problems facing companies listed on the MSM in Oman is the absence of an understanding of how accounting information system factors can encourage internal auditors through the support of the audit committee to achieve effectiveness. The theoretical foundation for this research was built based on the stewardship theory. A quantitative approach was used to collect data from a group of respondents consisting of financial/account manager, accountant, internal auditor, and audit committee member, who were selected through an expert sampling technique. SPSS and Smart- PLS were used to analyze the data. The questionnaire was administered three times. The first administration involved a pilot test to investigate the reliabilit.....

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