ABSTRACT
This study examined the impact of Internal Audit on the Prevention and Detection of fraud. The study was conducted in Mloganzila Hospital. Specifically, the study assessed three specific objectives which were to examine the effectiveness of internal audit in health organizations; to examine the relationship between internal audit, and the prevention and detection of fraud as well and to assess the organization's accountability for the detection and prevention of fraud. The study employed a descriptive research design. The samples of 80 were involved in the study and were selected using simple random and purposive sampling methods. Data was collected through structured questionnaires. The study applied Qualitative Content Analysis (QCA) to analyze the data from closed and open-ended questions. Whereas Statistical Packages for Social Science (SPSS) program version 26 for some quantitative data.
The study found that the internal audit is effective in in health organization in addition the study found that the relationship between internal audit and the prevention and detection in addition the study found that the organization is accountable for accountable for detection and prevention of fraud
 The findings were presented in tables and chats. The findings indicated that the majority of respondents agreed that the effectiveness of the internal audit in the heart organization seems to be significantly effective and high while a slight number of respondents disagreed with the statement. Also, respondents reported the relationship between internal audit, prevention, and detection of fraud, and last but not least objective the study revealed that the accountability of internal audit seems to be significantly effective, and high. The study concludes that all entities need internal audits for business efficiency in the sense of good management of its patrimony, reducing costs (in an organized framework) while maximizing profit, and achieving medium and long-term objectives. The study recommends that the administration should raise consciousness via education and training, particularly; interest must be paid to personnel who are working in high-risk areas, such as procurement and finance, and to those with a role in stopping and detecting fraud.