It is essential to implement an effective internal control system in every organization to help achieve its goals. This study was intended to evaluate the internal control systems of the Seventh-day Adventist hospitals in the South Philippine Union Conference (SPUC) by adapting the Committee of Sponsoring Organizations of the Tread Way Commission (COSO) theoretical framework for the analysis of internal control. The researchers used descriptive research methods to determine and analyze the evaluation of internal control systems. The study employed the purposive sampling technique. The Seventh-day Adventist hospitals were selected based on the existing hospitals in the South Philippine Union Conference. All four (4) hospitals currently operating within the South Philippine Union Conference became the subject of this study.The findings of the study revealed that the control environment, risk assessment, control activities, information and communication, and monitoring were found to be slightly strong implemented. It indicates that there is still space for improvement. It was recommended that hospitals enhance their internal control policies and procedures, increase the level of implementation to improve and strengthen the adequacy and soundness of the internal control systems. Moreover, create and establish an internal control systems committee composed of competent and trustworthy employees chosen among the respective groups of respondents.