While healthcare internal audit functions absolutely need to address cybersecurity issues, they must do so while juggling many other priorities whose number and nature continue to shift due to the ongoing digital transformation, new regulatory requirements and a volatile marketplace. Results of a recent survey focussed on the above indicate that the most important of these competing priorities include health information exchanges, health insurance exchanges, the National Institute of Standards and Technology (NIST) Framework for Improving Critical Infrastructure Cybersecurity, and multiple aspects of fraud prevention. Further, healthcare internal audit functions are focusing their attention and resources in five key areas of priority, which we discuss further in our report: