The research aims to identify the importance of applying operational auditing in developing the efficiency and effectiveness of human resources performance in a sample of private hospitals in the Kurdistan Region, as well as the role that operational audit plays in ensuring the provision of services as planned, and to achieve the objectives of the study, a questionnaire was prepared and distributed On a group of employees in the relevant departments in a sample of those hospitals, and then the data was analyzed by the (SPSS-v28) program. With the necessary information on the performance of human resources in a timely manner For all health and treatment departments, and the interest in organizing training and rehabilitation courses contributes to developing the efficiency of workers and increasing their numbers, and reconsidering the objectives and method of hospital management helps to develop their services and increase their contribution to health activity. The research concluded with a number of conclusions, including the existence of a statistically significant role between the application of operational auditing and the development of the efficiency and effectiveness of human resources performance in private hospitals in the Kurdistan Region, and there is also a tendency and a good response by the administrative departments in those hospitals to pay more attention to operational auditing and its application.