Internal Audit Benchmarks

Evolving Risk Landscape Refocuses Healthcare Audit Priorities Part 2

By Rhyn Page, MHA, and Kendalyn Rising, MHA

Protiviti and the Association of Healthcare Internal Auditors (AHIA) partner to conduct an annual study examining internal audit functions across a wide range of healthcare provider, payer and integrated delivery systems. The results of the study, with 79 organisations participating this year, are split into a two-part publication. The first, Evolving Risk Landscape Refocuses Healthcare Audit Priorities, released in August 2025, reveals top internal audit plan priorities across those organisations.

This second part of the study provides internal audit department benchmarking data across several key areas:

• Budgets
• Staffing
• Training/education
• Co-sourcing practices
• Assurance and advisory breakdowns
• Coordination
• Governance/structures
• Adherence to the Institute of Internal Auditors (IIA) and Sarbanes-Oxley (SOX) standards
• Emerging technology proficiency
• Approach to risk assessment and follow-ups
• Approach/involvement with fraud risk management and enterprise risk management (ERM)

*Reprinted with permission from New Perspectives, Journal of the Association of Healthcare Internal Auditors, Inc. Volume 44/ Number 4, 2025.

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