Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve Hospital operations. It helps Muhimbili National Hospital –Mloganzila to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. This is achieved by gaining insight of the overall hospital operations through Hospital standard operating procedures, laws and regulations both internal and external which later help in providing recommendations based on analyses and assessments of data made.