Internal audit is a function that has been around for centuries. The purpose of internal auditing is to provide independent, objective assurance and consulting services designed to add value and improve the company’s operations. It helps the company accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. The traditional manner in which this is done is by control testing of selected samples to ensure there are enough checks and balances to prevent or detect errors. With increasing use of technology, electronic transactions create an opportunity to tap into large data sets provide more rapid, detailed, accurate accounts of a story. In addition, efficiencies expand to workflow processes and limited staffing constraints. Integration of data analytics and the internal audit function has the ability to enhance the value delivered to the organization. In rapidly changing times, health care is becoming of increasing interest for entities, competitors, and oversight agencies, as quality of services, costs and patient safety remain in the public’s concern. The potential to implement a continuous audit tool and program can help to maximize process efficiencies, reduce waste, errors and fraud, and manage risks effectively. This paper explores considerations for selecting a tool, highlighting benefits and challenges of which to be aware, and developing a roadmap for successful implementation of continuous audit program utilizing data analytics in internal audit.