ABSTRACT
The aim of the research is to investigate the role of internal audit in enhancing corporate governance and mitigating risks associated with digital transformation in private hospitals in Pakistan.Furthermore, the study aims to understand the significance of internal audit in ensuring effective governance practices and managing the challenges and hazards introduced by digital transformation in the healthcare industry. By examining the specific context of private hospitals in Pakistan, the research intends to provide insights into the unique challenges faced by these organizations and identify best practices for managing digital transformation risks.