2026 Healthcare Internal Audit Plan Priorities Survey Report

Healthcare internal audit is at a pivotal point as cyber threats, AI adoption, regulatory change, operational pressure and financial strain continue to reshape the risk landscape. For audit leaders, the priority is determining where risk is greatest, applying data and technology more consistently, and reinforcing internal audit’s role as a strategic advisor. This is especially important as healthcare organizations navigate rapid change, tighter margins, workforce shortages and greater reliance on third parties. To keep pace, internal audit teams should pair strong judgment and professional skepticism with meaningful stakeholder engagement, reliable data and thoughtful human oversight. Teams that use technology consistently while maintaining sound judgment can expand audit coverage, identify emerging risks earlier and deliver more actionable insights to the organization.

Key Takeaways:

• Cybersecurity remains the top cross-segment priority.
• AI is both a risk area and an internal audit capability.
• Reliable data and human judgment are essential.
• Consistent use of analytics and monitoring improves coverage and insight.