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                <text>The function of internal auditing cannot simply be overemphasised; hence the need to explore the effect of internal auditors’ functions on the financial performance of Ghanaian universal banks. A quantitative approach design was used. SPSS and Amos software were used to analyse the data. With 200 respondents, factor loadings, reliability, and validity (CR, AVE, and alpha) tests were conducted. Discriminant validity and square root of Average Variance Extracted in the diagonal was also conducted. Finally, via structural equation modelling (SEM), three hypotheses were tested using indicators of t-test, probability values, and beta values to accept or fail to accept the relationships. Preliminary data was gathered by surveying ten Ghanaian universal banks regulated by the Bank of Ghana via survey questionnaires. Overall, there was a favorable and significant correlation between management support and the auditors' competence and independence. It was concluded that the study met the required goal by shedding light on the role of (IA) functions in the financial performance of the Ghanaian banking industry. Hence, auditors' independence, competence, and management support are critical functions of internal auditing for banks to improve their financial gains.</text>
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