Internal Audit Benchmarking Trends in Healthcare

This technical report presents findings from the 2024 Healthcare Internal Audit Plan Priorities Survey conducted by Protiviti and the Association of Healthcare Internal Auditors (AHIA). The survey aimed to gather data on internal audit functions, demographics, structures, and priorities within various healthcare organizations. A total of 69 organizations participated, providing insights into their internal audit capabilities and maturity. The report details the organizational positioning of internal audit functions, including reporting relationships and administrative responsibilities. It also discusses the perceived value of internal audit within organizations and highlights trends in co-sourcing practices. Additionally, the report outlines the annual internal audit budget and hours relative to organizational revenue, as well as staff development practices and training hours provided to internal audit staff. The findings aim to assist internal audit leaders in evaluating their functions and enhancing performance in a dynamic healthcare environment.