Inpatient behavioral health services are a crucial part of US healthcare system and serves individuals in their greatest time of need. However, they are mired by industry and regulatory pressures that make maintaining inpatient behavioral health services increasingly difficult. This presentation will discuss the unique operational and regulatory considerations associated with inpatient behavioral health services. It will also focus on how internal audit can play a crucial role in assessing the compliance and effectiveness of those services as well as outlining specific audit considerations to integrate into an internal audit.