The study assessed the role of internal auditing on good governance in public hospitals in Rwanda. The specific objectives of the study were to establish the role of control process and analysis on good governance of Kabutare District Hospital; to analyse the role of risk management analysis on good governance of Kabutare District Hospital; to assess the role of independence and objectivity of auditors on good governance of Kabutare District Hospital; and to analyse the relationship between auditing practices and Good Governance at the hospital. The study was non-experimental research, and it adopted descriptive and correlative approaches. Target population is 545 employees. The sample size of this study was 231 respondents. The researcher used purposive sampling technique to get respondents and also collecting detailed information that can lead to paramount decision making. The various instruments and methods were used to gather information from respondents such as questionnaire, and documentation. The data analysis methods were descriptive statistic method, linear regression analysis, and correlation coefficient test.  Data were analyzed quantitatively using computer software of SPSS IBM version 23.0. Findings showed that there is a significant, and positive very strong correlation between control process and analysis and Good Governance of Kabutare District Hospital as Pearson correlation are 0.836** with p-value of 0.000, which is less than both standard significance levels of 0.05 and 0.01. The study findings confirmed that there is a significant, and positive very strong correlation between risk management analysis and Good Governance as Pearson correlation is 0.864** with p-value is 0.000, which is less than both standard significance levels of 0.05 and 0.01. The results indicated existence positive and very strong correlation between independence and objectivity of auditors and Good Governance as Pearson correlation is 0.816** with the p-value is 0.000, which is less than both standard significance levels of 0.05 and 0.01. This indicates that, out of the considered other factors affect Good Governance, only independence and objectivity of auditors has a significant relationship of 81.6% on Good Governance in Kabutare District Hospital. Findings confirmed that there is a significant, and positive strong correlation between internal auditing practices and Good Governance as Pearson correlation is 0.739** with the p-value is 0.000, which is less than both standard significance levels of 0.05 and 0.01. This indicates that internal auditing practices affect significantly Good Governance on 73.9% in Kabutare District Hospital. According to the study findings, the research objectives were achieved, research questions were answered and hypotheses were tested and verified. The three main elements of internal audit are also the roles of the internal audit. 

Key Words: Good Governance, control process and analysis, risk management analysis, independence and objectivity of auditors, public institutions, internal auditing.