This study formulates and tests hypotheses on the impact of these variables on internal audit conformance with the ISPPIA using data collected from 74 CIAs in Saudi Arabian listed companies on the Saudi Stock Exchange TADAWL. The hypotheses are tested using logistic regression models. The fundamental justification for the hypotheses advanced within the study is the belief that better internal audit conformance with the ISPPIA results from the existence of an audit committee, which is independent and competent, and interacts with the IAF to a level that fosters internal audit conformance with the ISPPIA.