Internal audit data analytics refers to the use of advanced data analysis techniques to enhance the efficiency and effectiveness of internal audits. By leveraging tools and technologies to examine large volumes of transactional and operational data, auditors can identify trends, anomalies, and risks more accurately and in real time. Internal audit data analytics improves decision-making, supports continuous monitoring, and enables risk-based auditing approaches. It also helps uncover hidden issues that traditional sampling might miss. Integrating internal audit data analytics into audit processes strengthens internal controls, increases audit coverage, and provides deeper insights for better organizational governance and compliance.