Research Gateway

Abstract

The study seeks to identify internal audit practices and toassess the role of internal audit in quality health delivery at St. DominicOrthopaedic Hospital, Akwatia. The study documented and reviewed the internal audit practices of JOH. The research design used was a descriptive research approach which essentially presents and describes quantitatively identify internal audit practices at DOH. Questionnaires were designed and administered to internal audit staff and patients of DOH. The population of study is 30 internal audit staff and over 193 patients per day. For staff the purposive and random sampling method was used in selecting the sample size of 17 internal audit staff and for patients I used accidental and convenience method of 100 patients of DOH. From the study, it was found 17 respondents, 1 representing 5.9% strongly disagrees, 5 respondents representing 29.4% are neutral, 10 respondents representing 58.8 % agree, and the remaining 1 respondent representing 5.9 strongly agree. From this analysis, it can be concluded that, the current structure of internal audit promotes objectivity, consistency and, business understanding. Based on the findings, I recommended thatmanagement should continue to make sure that internal auditors are generally free from intervention in performing its duties without any interference. Furthermore management should make sure that internal audit activities, power and duties, and reporting lines of internal audit which are clearly defined in the internal audit charter/policy and the current structure of internal audit which have led to the promotion of objectivity, consistency and, business understanding are always improved so that, organization will continue to o achieved it goals.