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OVERVIEW
Internal audit department in national Orthopaedic hospital Dala is a managerial control which functions by measuring and evaluating the effectiveness of internal control systems in the hospital. The Internal Audit department is directly responsible to the accounting officer for a detailed audit of the accounts and records and for the examination of the systems and procedures in force.
It is a formal procedure that provides a systematic, documented process for planning, executing, reporting, and following up on audit reports to ensure consistency and compliance with organizational goals and regulatory requirements.
OBJECTIVE
The objectives of internal audit are integral to enhancing organizational governance, risk management, and operational efficiency. By fulfilling these objectives, internal audit department helps the hospital to achieve their strategic goals while ensuring compliance and safeguarding assets. This multifaceted role shows the importance of internal audit department at national Orthopaedic hospital Dala.
FUNCTIONS
Compliance Assurance: Internal audits ensure that the hospital adheres to applicable laws, regulations, and internal policies. This includes evaluating compliance with financial reporting standards. 
Risk Management: Internal audits assess the effectiveness of the hospital risk management processes. They identify potential risks and evaluate     how well these risks are managed, ensuring that the organization can       achieve its objectives while minimizing exposure to threats. 
Operational Efficiency: One of the objectives is to evaluate the efficiency and effectiveness of operations. Internal audits help identify areas for       improvement, reduce waste, and enhance resource utilization, ultimately   contributing to better organizational performance. 
Safeguarding Assets: Internal audits play a crucial role in protecting the   organization’s assets from loss, waste, or fraud. This involves verifying     the existence of assets and ensuring that proper controls are in place to   maintain their integrity. 
Accuracy of Financial Records: A fundamental objective is to verify the accuracy and reliability of financial records. Review accounting processes and financial statements to ensure that         records present a true and fair view of the hospital’s financial position. 
Fraud Detection and Prevention: Internal auditors are tasked with             detecting and preventing fraud within the hospital. They implement measures to identify potentially fraudulent       activities and recommend improvements to the control environment to   mitigate these risks. 
Support for Management: Internal audits provide valuable insights and          recommendations to management, helping them make informed decisions.  By understanding the organization’s operations and risks, internal audit guide management in strategic planning and operational improvements.
The Internal Audit shall carry out the following actions amongst others: (a) Examine in detail the accuracy of entries in the Personnel Emolument records of officers and payroll to ensure that any variations in the emolument of staff are correctly recorded.
(b) Examine all summary vouchers and other relevant supporting documents to ensure correctness of all deductions and amounts payable to individual officers and other agencies e.g. tax authorities, pension and labor unions.
The staff strength of the department is sixteen (15) and two (2) secretariat staff from Admin department. The total staff strength is 17.