Abstract
This paper examines the role of internal auditing in improving accountability and transparency within healthcare institutions, particularly focusing on public hospitals. While the significance of internal auditing is acknowledged, its effectiveness in enhancing financial and operational performance has not been thoroughly investigated. A sample size of fifty employees from three selected government hospitals in the Ejisu-Juaben Municipality of the Ashanti Region was used. Statistical analysis tools such as ANOVA, descriptive statistics and regression analysis were used to show the study's findings on tables and diagrams to ensure comprehensive insights into the effectiveness of internal audits. The findings reveal a significant positive correlation between effective internal auditing practices and enhanced financial and operational performance in the healthcare sector. The study underscores the necessity of integrating robust internal auditing practices within the operational frameworks of healthcare institutions to improve service delivery and organizational accountability.