The research seeks to examine how the demographic features of the board of directors affect the effectiveness of internal control within the context of Iraqi industrial businesses. The board of directors' demographic characteristics were delineated by four attributes: social diversity, education, years of experience, and expertise. On the other hand, the effectiveness of internal control was depicted by five elements: control environment, risk assessment and evaluation, control activities, information and communication, and monitoring and oversight. The research employed a descriptive-analytical methodology, which involved the creation and administration of a questionnaire to gather data from accountants employed in industrial enterprises in Iraq. There were 82 valid surveys available for analysis. The study yielded a series of findings, with the most notable being the substantial favorable influence of the board of directors' attributes on bolstering the effectiveness of internal control. The variables that had the most significant impact on improving the effectiveness of internal control in domestic industrial enterprises were the board members' years of experience and age.