Next Generation Internal Audit: How and Where to Start

To keep pace with a rapidly changing, complex landscape and to extend internal audit’s effectiveness and value within the organization, healthcare internal auditors must provide more in-depth, strategic risk coverage. This means moving from a transaction-based approach for internal audit to a strategic approach that continuously monitors and reports on risk and compliance in a wider range of operational and clinical areas. This article offers recommendations for meeting the challenges of implementing the next generation model.