The role of internal auditing in improving performance of health institutions to achieve sustainable development

The health internal audit is a tool through which the strengths and weaknesses of the internal control system are discovered, with a review of the components of an effective control system, so the study aims to demonstrate the role of the health internal audit in improving the performance of health institutions to achieve sustainable development and to identify the control activities that help improve The problem was to understand the role of internal health audit in improving the performance of health institutions and its role in achieving sustainable development in the study sample (Al-Diwaniyah Teaching Hospital), and this was accomplished by making the basic assumption that internal audit The health care role is to improve the performance of health institutions to achieve sustainable development, and the study has reached a number of conclusions, the most important of which are the health internal audit, with the presence of an effective internal control system that works to ensure the achievement of goals and helps management in making appropriate decisions and striving to improve performance, which in turn contributes to achieving development. The study recommended the necessity of integrating the health internal audit with the internal control system to diagnose deviations and work to address them, which contributes to improving the performance of health institutions to achieve the goal of sustainable development and good health, ensuring a healthy life and promoting well-being for all.