The sudden onset of unknown and devastating consequences has forced healthcare organizations to respond quickly and dramatically to the pandemic. So, what are healthcare internal audit teams doing during this time? How internal audit addresses this challenge can be identified in three distinct phases: (1) reacting at the onset of COVID-19, (2) responding effectively to COVID-19 in the near term, and (3) rethinking and repositioning internal audit post-COVID-19 for the long term.

This article offers several approaches healthcare internal audit functions can use as they continue to adapt and extend their capabilities in new ways during and after the COVID-19 crisis.