Internal Audit and Operational Performance in Public Teaching Hospitals in Oyo State Nigeria

Abstract

The paper examined the effect of internal audit on operational performance in public teaching hospitals in Oyo state Nigeria. The study proxy health performance which is dependent variable by medical equipment utilization and internal audit which is independent variable was proxy by internal audit independence, staff competence, management involvement and the scope of work. The data was collected through the administration of questionnaire directly to the ninety nine (95) respondents. Data collected was analysed using percentage counts, Pearson correlation analysis and multiple linear regression technique. The result showed that internal audit is significant to the operational performance of public teaching hospital in Oyo State Nigeria. It was recommended that the management of public teaching hospital should make fund available for internal audit department to carry out their duties as deem fit and public teaching hospitals should be required by law to allow government information to be publicly published.