ABSTRACT Internal audit is an independent, objective assurance and consulting activity designed to add value and improve an organizations operation. This study was intended to identify the role of internal audit at the Arusha International conference centre. AICC is the government organization which deals with hospital services, conference service and estate service. The study examined the position of an organization in the absence of internal audit in the organization. The study give out the possible suggestion and recommendation on the roles of internal audit which are in one way or another useful to the organization. This report consists of five chapters. Chapter one, which include introduction, back ground of the problem, statement of the problem, objectives of the study, research questions, and lastly significance and limitation of the study. Chapter two is about literature review, theoretical literature review, empirical literature review. This tries to show the relevance of the theories to the proposed study by seeking infonnation and critical appraisal. Chapter three is about research methodology. There are seven parts to be considered here, which are research design, research technique, population, sampling technique, sample size, data collection methods, and lastly types of data to be collected. Chapter four includes research budget, schedule of activities, references and sample questionnaires. Chapter four includes research budget, schedule of activities, references and sample questionnaires. Chapter four tries highlight on different research findings and analysis made by the researcher on various issues arising dming the data collection and interpretation Vll Lastly recommendations, comments and conclusion are found in chapter five of this report. These depending solely on various issues, which need amendments in order to improve the provision of services and hence to create, maintain and sustain the good name of the organization in the future. Both primary and secondary data were used to collect data in order to identify different roles perfonned by the intemal audit depmiment in the AICC. The infonnation has been gathered through interviewing, participate observation, use of intemal control, questiom1aires and through documentation sources. Analysis of data has done by using both quantitative and qualitative technique.