As a process of evaluation and investigation, has become an essential practice for enhancing processes and performance in the healthcare sector. By examining internal practices and control systems, audit activities contribute to improving the transparency, efficiency, and quality of healthcare services. The adoption of new technologies in audit and control activities will enables better risk management and resource optimization in real time. The study aims to identify and assess auditors’ opinions on the use of technology in audit activities and processes within the Moroccan hospital environment. To address our research question, we adopted a qualitative approach, which involved gathering factual information through documentary research and conducting semi-structured interviews. The main findings indicate that auditors in both the private and public healthcare sectors hold a positive view of the use of technology and artificial intelligence tools. They highlight benefits such as enriched audit quality, reduced workload, and more efficient audit and control processes.