As the healthcare industry adapts to the lasting effects of digital transformation, regulatory shifts and emerging cyber threats, organizations are encountering increasingly complex and unpredictable risks. AI-driven fraud, data privacy challenges and escalating ransomware attacks are reshaping the priorities for healthcare internal auditors. Their role remains critical in safeguarding operations, helping to ensure compliance, strengthening financial and IT controls, and addressing evolving vulnerabilities in an environment that demands resilience and strategic foresight. 

The latest Healthcare Internal Audit Plan Priorities Study, conducted by Protiviti and the Association of Healthcare Internal Auditors (AHIA) reveals key areas of focus for internal auditors. This report reveals key cross-segment priority focus areas for internal auditors, along with payer- and provider-specific results. 

Key audit areas to consider:

• Security program assessment: Evaluate the organization’s security posture using recognized frameworks such as the National Institutes of Standards Technology (NIST) Cybersecurity Framework (CSF) or the U.S. Department of Health and Human Services (HHS) Cybersecurity Performance Goals (CPG).
• Asset and vulnerability management: Assess how the organization maintains a complete inventory of technology assets that access sensitive data or networks.
• Incident response: Review the organization’s incident response plans and recovery capabilities.
• Third-party risk management: Analyze how third parties with access to the organization’s data or networks are vetted, monitored and managed.