All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to Internal Auditor magazine's "The NextGen Audit Mentor," Marko Horvat sits down with Sarah Kuhn to explore how she built an AI-powered "audit mentor" to support auditor onboarding, training, and professional development. Kuhn shares how a simple idea to scale knowledge sharing evolved into an agentic AI tool that helps auditors learn, ask better questions, and navigate their careers. The conversation covers practical lessons for implementing AI, managing guardrails, fostering adoption, and ensuring AI enhances rather than replaces auditor judgment. * HOST: + Marko Horvat, CPA, Chief Financial Officer ,ELB Learning

GUEST:
- Sarah Kuhn, CIA, CRMA, CCSA Principal Audit Consultant

KEY POINTS:

Introduction [00:00–00:01:30]
Understanding Agentic AI and Identifying the Problem [00:01:31–00:04:27]
Building and Testing the Audit Mentor [00:04:28–00:08:50]
IIA Membership [00:08:51–00:09:27]
Driving Adoption and Building Trust [00:09:28–00:13:02]
Why the Tool Is a Mentor, Not an Answer Bot [00:13:03–00:17:14]
Career Development, Coaching, and Quality Review [00:17:15–00:21:47]
Preserving Auditor Judgment and Preventing Overreliance [00:21:48–00:25:42]
Lessons Learned: Keeping AI Agents Focused [00:25:43–00:28:47]
The Future of Agentic AI in Internal Audit [00:28:48–00:31:17]
Final Thoughts [00:31:18–00:32:20]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

The NextGen Audit Mentor — Internal Auditor magazine (August Issue)
IIA Membership
Global Internal Audit Standards
New Internal Auditing Competency Framework
Knowledge Center: Artificial Intelligence

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All Things Internal Audit: Fraud Podcast "Prescription for Fraud"

Listen to The IIA's Fraud Podcast, brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine's Fraud department.

In this episode, a struggling pharmacy gets an offer that sounds like a lifeline. But behind the paperwork sits a fake employee, a one-letter code, and a scheme that billed federal insurance programs nearly $11 million. Who finally pulled the thread?

Access the full article here. Read the August issue here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person.

Chapters:

Introduction [00:00-00:00:18]
Part 1: The Pitch [00:00:19-00:02:03]
Part 2: The Employee Who Wasn't [00:02:04-00:04:17]
Part 3: The Lawsuit That Pulled the Thread [00:04:18-00:06:08]
Fraud Red Flags and Lessons Learned [00:06:09-00:06:46]
Closing and Fraud Resources [00:06:47-00:07:18]

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, we're moving past the hype and getting into how internal audit functions are using GenAI now -- not in theory, not in three years, but today. Doris Myles sits down with Neil White to talk through where the biggest efficiency gains are happening, how to pick the right use cases when everything feels urgent, and why most functions aren't failing at GenAI: They're just stuck. White shares the framework he uses to prioritize AI investments, why building a prompt library is the most underrated action any function can take immediately, and what he believes internal audit will look like in 10 years. * HOST: + Doris Myles, CIA, CPADirector of Internal Audit, St. Jude Children's Research Hospital

GUEST:
- Neil White Audit and Assurance Principal, Deloitte & Touche LLP

KEY POINTS:

Introduction [00:00:00-00:00:43]
Where GenAI Creates the Biggest Lift [00:00:43-00:02:34]
From Automation to Agentic Reporting [00:02:34-00:04:31]
Current Adoption and Internal Audit's Dual Role [00:04:31-00:06:51]
Prioritizing Use Cases and Building a Prompt Library [00:06:51-00:10:58]
Why GenAI Initiatives Stall [00:10:58-00:14:21]
Gaining Enterprise and Leadership Alignment [00:14:21-00:16:38]
Building Trust and Preserving Professional Skepticism [00:16:38-00:18:46]
Explainability, Traceability, and Reliable Outputs [00:18:46-00:20:54]
Balancing Speed, Human Review, and Model Validation [00:20:54-00:23:45]
Scaling GenAI Across the Audit Function [00:23:45-00:25:41]
First Steps for Internal Audit Leaders [00:25:41-00:27:35]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Internal Audit Standards
Vision 2035
Cybersecurity Topical Requirement
Knowledge Center: Artificial Intelligence
All Things Internal Audit Tech: Leadership Lessons from Scaling AI-Driven Companies

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to the Global Best Practices' Internal Audit Upskilling for Critical AI Capabilities, Bryant Richards talks with Nancy Hom about how internal audit teams can build AI skills with intention, confidence, and discipline. Hom shares how her department has moved from broad AI awareness to practical, immersive learning that helps auditors both use AI in their work and audit it effectively. The conversation covers mindset, skill set, and tool set, along with real-world use cases, adoption challenges, human oversight, and why AI fluency may become a key differentiator for the future auditor * HOST: + Bryant Richards, CIA, CRMA, CMA, PhD Partner, Ucran & Company, LLC Associate Professor, Nichols College

GUEST:
- Nancy Hom, CISA Vice President, Data, Analytics and AI, MetLife Global Audit

KEY POINTS:

Introduction [00:00-00:00:42]
From AI Awareness to Immersive Learning [00:00:43-00:02:29]
Mindset, Skill Set, and Tool Set [00:02:30-00:04:43]
Building and Measuring an AI Learning Program [00:04:44-00:07:41]
Defining Appropriate Tasks and Maintaining Human Oversight [00:07:42-00:09:38]
Choosing AI Tools and Scaling the Audit Workflow [00:09:39-00:13:15]
Communication, Delegation, and Validation [00:13:16-00:16:20]
Using an AI Chatbot to Improve Issue Writing [00:16:21-00:19:26]
Keeping Pace With Changing Tools and Learning Needs [00:19:27-00:22:20]
Driving AI Adoption Across the Department [00:22:21-00:24:34]
Maintaining Skepticism, Judgment, and Accountability [00:24:35-00:28:23]
Expanding Internal Audit's Advisory Role [00:28:24-00:31:33]
Hiring and Developing AI-Fluent Auditors [00:31:34-00:33:34]
Final Thoughts [00:33:35-00:34:07]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Best Practices: Internal Audit Upskilling for Critical AI Capabilities
Global Internal Audit Standards
Vison 2035
Knowledge Center: Artificial Intelligence

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, we're getting into the daily realities of modern internal auditing — the messy, practical, and sometimes uncomfortable challenges that don't always make it onto conference agendas. Jas Gill sits down with Asim Fareeduddin to talk through what's shaping internal audit. Fareeduddin shares why business acumen is the hardest skill to hire for, how to think about AI beyond the basics, and why understanding how your company makes, and could lose, money is the foundation of every valuable audit.

HOST:
- Jasdeep Gill, CIA, CISA, CISM, CFE Senior Manager, Internal Audit and Assurance, RELX
GUEST:
- Asim Fareeduddin, CISA, CPA, CISM, CIPP, CISSP Head of Internal Audit and Assurance, RELX

KEY POINTS:

Introduction [00:00:02-00:00:50]
Geopolitical Instability and Flexible Audit Planning [00:00:50-00:02:43]
Cyber Risk, Upskilling, and Second-Line Collaboration [00:02:43-00:05:31]
Auditing Culture and Behavior [00:05:31-00:07:05]
Measuring Internal Audit Impact [00:07:05-00:10:04]
Business Acumen and the Future Audit Talent Profile [00:10:04-00:12:36]
Upskilling Through AI, Training, and Practical Exposure [00:12:36-00:14:45]
Competing for Top Talent [00:14:45-00:17:29]
Skills for the Modern Internal Auditor [00:17:29-00:21:31]
Building Professional Courage and Trust [00:21:31-00:24:50]
Commercial Curiosity and Understanding Revenue Risk [00:24:50-00:27:44]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Internal Audit Standards
Vision 2035
Cybersecurity Topical Requirement
Knowledge Center: Artificial Intelligence
Communicating with the Board: Turning Audit Insights

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Charles King sits down with Becky Mann to discuss what it takes to build and evolve an internal audit function inside a global firm. They share lessons from leading internal audit through disruption, how to structure teams around the business, and why auditors must move beyond rigid audit plans to deliver real value.

HOST:
- Charles King, CIA, CRMA, CISSP, CISA AI and Internal Audit Leader, KPMG
GUEST:
- Becky Mann, CIA Chief Audit Executive, KPMG

KEY POINTS:

Introduction [00:00:00-00:00:44]
Becky Mann's Internal Audit Background [00:00:44-00:02:06]
Leading Internal Audit Through COVID-19 [00:02:06-00:03:18]
KPMG's Internal Audit Function and Scope [00:03:18-00:05:35]
Building Teams Around the Business [00:05:35-00:07:49]
Learning to Pivot From the Audit Plan [00:07:49-00:09:21]
Structuring Audit Portfolios [00:09:21-00:10:41]
Rotations and Guest Auditor Programs [00:10:41-00:11:16]
Onboarding Guest Auditors [00:11:16-00:13:55]
Engaging the Board and Executive Stakeholders [00:13:55-00:16:36]
Aligning Expectations and Avoiding Surprises [00:16:36-00:16:59]
Why Internal Audit Still Matters [00:16:59-00:19:27]
Choosing the Right Risk Response [00:19:27-00:20:31]
Final Thoughts [00:20:31-00:20:54]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Internal Audit Standards
Vision 2035
Communicating with the Board: Turning Audit Insights into Impact
Three Lines Model

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this special episode of All Things Internal Audit, Anthony Pugliese sits down with IIA Global Board Chair Stacey Schabel to discuss her leadership theme for the year: Risk-Focused, Future-Ready. Drawing on more than 25 years of experience in audit and risk leadership, Schabel shares her vision for helping internal auditors navigate an increasingly complex risk environment shaped by AI, cyber threats, geopolitical uncertainty, and rapid technological change. The conversation explores the evolving role of internal audit, the importance of developing future-ready skills, and what success looks like for the profession in the year ahead.

HOST:
- Anthony Pugliese, CIA, CPA President and CEO, The IIA
GUEST:
- Stacey Schabel, CIA, CPA Senior Vice President and Global Head of Operational Risk, Reinsurance Group of America Chair, The IIA Global Board of Directors

KEY POINTS:

Introduction and Stacey Schabel's Background [00:00:00-00:02:08]
Risk-Focused, Future-Ready: The Theme for the Year [00:02:08-00:02:57]
How the Risk Landscape Is Changing [00:02:57-00:03:41]
What It Means to Be Risk-Focused and Future-Ready [00:03:41-00:04:52]
Opportunities and Challenges for the Profession [00:04:52-00:07:13]
Advice for Emerging Internal Audit Leaders [00:07:13-00:08:16]
Staying Curious and Understanding Risk [00:08:16-00:09:24]
Embracing Technology, AI, and Mentorship [00:09:24-00:10:16]
Building Influence Through Trust and Credibility [00:10:16-00:10:45]
What Success Would Look Like as Global Board Chair [00:10:45-00:12:14]
Advancing AI Readiness and Integrated Assurance [00:12:14-00:12:43]
Inspiring the Next Generation of Internal Auditors [00:12:43-00:13:30]
Ensuring Every Voice Is Heard Across the Profession [00:13:30-00:15:00]
Final Thoughts [00:15:00-00:15:21]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Leadership Profile: Stacey L. Schabel
Global Internal Audit Standards
Vision 2035
AI Knowledge Center
Three Lines Model
The Institute of Internal Auditors Leadership

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Christina Brune sits down with Randolph Sergent, executive vice president and general counsel at CareFirst BlueCross BlueShield, to discuss why he decided to pursue the Certified Internal Auditor (CIA) designation despite spending his career in the legal profession. Sergent shares how earning the CIA helped him better understand audit planning, enterprise risk management, and the role of internal audit within an organization. The conversation also explores leadership, continuous learning, professional development, and why executives should invest in understanding the functions they support.

HOST:
- Christina Brune Director of Certifications Outreach and Engagement, Institute of Internal Auditors
GUEST:
- Randolph Sergent, CIA Executive Vice President and General Counsel, CareFirst BlueCross BlueShield

KEY POINTS:

Introduction and Career Journey [00:00:42-00:01:15]
Why a General Counsel Pursued the CIA [00:01:16-00:03:00]
What He Learned About Internal Audit and Standards [00:03:01-00:05:00]
How the CIA Improved Conversations With the CAE [00:05:01-00:07:25]
Balancing Executive Leadership and CIA Studies [00:07:26-00:10:00]
Customer Service and Communication in Internal Audit [00:10:01-00:11:04]
Study Strategy and Preparing for the Exams [00:11:05-00:12:14]
Enterprise Risk Management and Audit Planning [00:12:15-00:13:59]
How Audit Knowledge Changed Leadership Conversations [00:14:00-00:14:51]
Creating a Culture of Continuous Learning [00:14:52-00:17:01]
Leading by Example as an Executive [00:17:02-00:18:14]
Why Leaders Should Invest in Understanding Their Teams [00:18:15-00:21:16]
Advice for Executives Considering the CIA [00:21:17-00:22:49]
Thoughts on the CIA Challenge Exam [00:22:50-00:24:34]
Final Thoughts on Career Growth and Lifelong Learning [00:24:35-00:25:30

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

CIA Challenge Exam
Global Internal Audit Standards
Vision 2035
Become a Certified Internal Auditor (CIA)
IAP (Internal Audit Practitioner)
Certification Candidate Handbook
Certificate Programs

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Deborah Poulalion and Andy Cook break down key findings from the 2026 North American Pulse of Internal Audit report. They discuss tightening budgets, staffing pressures, the growing importance of strategic alignment, and how audit teams are balancing assurance work with increasing technology and compliance demands. The conversation also highlights industry trends and what audit leaders should prioritize moving forward.

HOST:
- Deborah Poulalion, IAP Senior Manager, Research & Insights, The IIA
GUEST:
- Andy Cook, CIA Director of Professional Guidance, Financial Services, The IIA

KEY POINTS:

Introduction and Survey Overview [00:00:34-00:02:08]
2026 Budget Trends and Funding Pressures [00:02:09-00:04:24]
Financial Services as the Budget Outlier [00:04:25-00:05:31]
Staffing Challenges and Hiring Constraints [00:05:32-00:07:59]
The Link Between Strategic Alignment and Funding [00:08:00-00:11:26]
Operational Auditing Remains a Core Priority [00:11:27-00:12:24]
Compliance Demands and Sarbanes-Oxley Commitments [00:12:25-00:13:23]
Technology, Cybersecurity, and IT Audit Focus [00:13:24-00:14:36]
Balancing Assurance and Advisory Work [00:14:37-00:16:10]
Final Takeaways from the 2026 Pulse Report [00:16:11-00:16:36]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2026 North American Pulse of Internal Audit
Global Internal Audit Standards
Standards Knowledge Center
IIA Research & Reports

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All Things Internal Audit: Fraud Podcast "Checks Payable to Deception"

In this episode, A senior living facility's business manager exploits the trust of vulnerable elderly residents. The long-term deception involves as many as 104 residents or their families and more than $1.6 million.

Access the full article here. Read the June issue here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person.

Chapters:

Introduction to the Case (00:00:00)
Part 1: The Person Everyone Trusted (00:00:25)
Part 2: The Charges That Did Not Add Up (00:01:25)
Part 3: The Company Behind the Checks (00:02:43)
Part 4: The True Scope (00:04:26)
Part 5: The Question That Remained (00:05:43)

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this companion episode to Internal Auditor magazine's "Better Together" article, Paula Michaels talks with Ashwathama Rajendran about how AI can support more connected, continuous, and coordinated assurance across the three lines. They discuss why combined assurance can be difficult to achieve in practice, how AI can act as a connecting layer across risk, compliance, operations, and internal audit, and why human judgment, independence, and data privacy remain critical. * HOST: + Paula Michaels Senior Director of Creative and Content Services, The IIA

GUESTS:
- Ashwathama Rajendran Data Analytics Lead, Stripe All opinions are Ashwathama Rajendran's own and do not represent his employer, and all scenarios discussed are hypothetical and based on broad industry experience rather than any specific organization.

KEY POINTS:

Introduction and Ash's Background [00:00:30 - 00:02:05]
Why Combined Assurance Struggles in Practice [00:02:17 - 00:04:21]
AI as a Connecting Layer Across the Three Lines [00:04:33 - 00:06:29]
Creating Real-Time Combined Assurance Maps [00:05:37 - 00:06:09]
Continuous Monitoring Integration and AI [00:06:30 - 00:09:07]
Using AI to Detect Cross-Functional Risks Earlier [00:09:07 - 00:11:20]
Translating Risk Taxonomies Across Functions [00:11:29 - 00:13:35]
Maintaining Auditor Independence and AI Governance [00:13:35 - 00:16:52]
Roles of the Three Lines in AI Oversight [00:16:52 - 00:18:01]
Where Organizations Should Start with AI-Enabled Combined Assurance [00:18:01 - 00:20:31]
Internal Audit as a Catalyst for AI Adoption [00:20:31 - 00:22:35]
How AI Will Change Internal Auditing Over the Next Five Years [00:22:35 - 00:25:17]
Final Thoughts [00:25:17 - 00:25:49

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Better Together — Internal Auditor Magazine (June Issue)
Pulse Check: Combined Assurance
Knowledge Center: Artificial Intelligence
The Three Lines Model
Vison 2035
Global Internal Audit Standards

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this Internal Audit Awareness Month special, internal audit leaders share the human side of the profession. Through stories of resistance, difficult findings, stakeholder trust, courage, and career-defining moments, the episode highlights how internal auditors add value by building relationships, asking better questions, and helping organizations see what they might otherwise miss. * HOST: + Catie Brown - Associate Manager & Producer, Content Development, The IIA * GUESTS

- - Asim Fareeduddin, CPA, CISA, CISM, CIPP, CISSP * Head of Internal Audit & Assurance, RELX - Ashanti Clark, CIA Executive Advisor, * FedEx Express Corporation - Jasdeep Gill, CIA, CISA, CISM, CFE * Senior Manager, Internal Audit & Assurance, RELX - Aadesh Gandhre, CIA, CISA * Chief Audit Executive, DTCC - Chad Bourque, CIA * Global Director of Enterprise Risk Management, Gallagher Benefits Services - Nam Phong Ho, CIA, CISA, CFE, CRMA, QILM, MBA * Former Chief Audit Executive, Glencore / Independent Advisor

KEY POINTS:

Introduction [00:00:02-00:01:42]
Navigating Internal Audit Resistance [00:01:42-00:05:34]
Preparing for Difficult Conversations [00:05:34-00:08:05]
Emotional Intelligence and Cultural Awareness [00:08:05-00:09:53]
Delivering Difficult Audit Findings [00:09:53-00:14:28]
Leadership During Challenging Audit Moments [00:14:28-00:16:38]
Communicating the "So What" [00:16:38-00:19:42]
Active Listening and Stakeholder Trust [00:19:42-00:22:53]
Building Real Relationships [00:22:53-00:24:21]
Demonstrating Internal Audit's Business Value [00:24:21-00:27:48]
Courage and Career Growth in Internal Audit [00:27:48-00:29:51]
Internal Audit as a Mission [00:29:51-00:31:52]
Reflecting on Value After Every Audit [00:31:52-00:32:48]
Sharing Internal Audit Successes [00:32:48-00:33:41]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Discover Internal Audit
Certifications May Sale
Internal Audit Month Global Awareness
Global Internal Audit Standards
Vision 2035
Career Center

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Levy sits down with Reebu George to get practical about one of the most significant shifts underway in internal audit right now: the automation of IT controls. They talk through where this shift is happening, what use cases are proving their value, and how internal audit can lead the conversation rather than wait for the business to figure it out first. * HOST: + Mike Levy, CIA, CRMA, CISSP CEO, Cherry Hill Advisory * GUEST: + Reebu George, CISSP, CISA, PMP Audit & Assurance Managing Director, IT Internal Audit Leader, Deloitte & Touche LLP

KEY POINTS:

Introduction [00:00:02-00:00:47]
The Shift Toward Continuous Auditing [00:00:47-00:02:26]
How Automation Is Changing IT Controls [00:02:26-00:04:54]
Building an Internal Audit Digital Strategy [00:05:39-00:07:09]
Where Internal Audit Teams Should Start [00:07:09-00:09:33]
Using AI and Automation in Audit Workflows [00:09:33-00:10:04]
Earning a Seat at the Table [00:10:04-00:11:35]
Developing Talent for Advisory Conversations [00:11:35-00:12:23]
Rule-Based Controls and Automation Opportunities [00:12:23-00:13:45]
Governance Risks in Automated Controls [00:13:45-00:15:39]
Selling the Value of Automation [00:15:39-00:18:37]
The Future of Continuous Assurance [00:18:37-00:19:49]
Closing [00:19:52-00:20:23]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

IT General Controls Certificate Program
Knowledge Centers: Artificial Intelligence
Global Internal Audit Standards
Vision 2035

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Ahmed Sharif Hawky and Emmanuel Pascal discuss why greenwashing is no longer just a reputational risk, but also a governance and assurance challenge. Together they break down how greenwashing qualifies as legal misrepresentation, why most control environments are far weaker than leadership realizes, and what a practical audit approach looks like — from mapping sustainability claims across channels to using data analytics and intensity ratios to test what companies report and what they don't. * HOST: + Dr. Ahmed Shawky, CIA, CPA CEO, SustainGRC * GUEST: + Emmanuel Pascal, CIA, CRMA, CFE CEO, Condor Strike Member, Committee of Research and Education Advisors, Internal Audit Foundation

KEY POINTS:

Introduction [00:00-00:00:50]
Defining Greenwashing [00:00:50-00:02:14]
Political Backlash vs. Regulatory Reality [00:02:16-00:03:21]
Greenwashing as Misrepresentation [00:03:24-00:06:13]
Global Greenwashing Regulations [00:06:13-00:07:16]
Greenwashing as Value Fraud [00:07:22-00:11:07]
Assessing Greenwashing Risk [00:11:14-00:13:49]
Green Strategy and Red Flags [00:13:50-00:14:48]
Using Data Analytics to Test Sustainability Claims [00:14:48-00:18:10]
Building a Strong Control Framework [00:18:13-00:19:27]
Internal Audit's Approach to Greenwashing Risk [00:19:27-00:20:58]
Training Auditors on Sustainability [00:20:58-00:21:52]
DWS Greenwashing Case [00:21:52-00:23:42]
2026 International Conference Promo [00:23:47-00:24:18]
Closing [00:24:25-00:24:34]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2026 IIA International Conference
Knowledge Centers: Environmental, Social, and Governance
Global Internal Audit Standards
Vision 2035
Global Perspectives & Insights: Sustainability
All Things Internal Audit: Unmasking Greenwashing
On the Frontlines: Greenwashing and Closing the Authenticity Gap
Five Questions: Preventing Greenwashing
Fighting Greenwashing Fraud Using Data Analytics

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Pam Strobel Powers and Mark Maraccini discuss The IIA's recently updated Global Practice Guide Auditing Procurement in the Public Sector. They walk through the three pillars that make public sector procurement unique, explain how to distinguish a vendor from a subrecipient, and share why fraud risk in procurement deserves its own lane in your audit approach. Members Save in May Members can save 20% on CIA, CRMA, and IAP application and exam fees throughout May.

Becker, the official CIA exam review partner of The IIA, is also offering up to 20% off CIA exam prep and $50 off IAP prep. Use the code May20% and access the offer here.

HOST:
- Pamela Stroebel Powers, CIA, CGAP, CRMA, CPADirector of Professional Guidance, Public Sector, The IIA
GUEST:
- Mark Maraccini, CIA, CPA Partner, Crowe LLP Member, International Internal Audit Standards Board

KEY POINTS:

Introduction [00:00:02 - 00:00:30]
What Makes Public Sector Procurement Unique [00:01:07 - 00:04:16]
- Transparency in Procurement [00:01:37 - 00:02:42]
- Fairness and Equity in Procurement [00:02:42 - 00:03:31]
- Legal and Regulatory Compliance [00:03:31 - 00:04:16]
- Vendor vs. Subrecipient: Key Differences [00:05:24 - 00:08:44]
- Applying the Procurement Lifecycle [00:09:34 - 00:10:54]
- Using Risk and Control Matrices [00:11:23 - 00:12:54]
- Manual vs. Technology-Driven Risk Assessment [00:11:48 - 00:12:33]
- Fraud Risk in Procurement [00:13:24 - 00:15:31]
- Equity and Supplier Diversity Programs [00:17:49 - 00:20:11]
- Auditing Program Effectiveness vs. Compliance [00:20:47 - 00:21:28]
- Final Thoughts [00:21:28 - 00:21:50]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Practice Guide: Auditing Procurement in the Public Sector, 2nd Edition
Online Exclusive: AI in Public Sector Procurement
Audit Tool: Procurement Risks and Controls for the Public Sector Examples
Third-Party Topical Requirement
Global Internal Audit Standards
Knowledge Centers: Public Sector
Certifications May Sale

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Adam Ross speaks with Vipul Patel about how organizations can better prepare for ransomware attacks. They talk through what goes wrong in the first hours of an attack, what smart preparation looks like, and where traditional audit approaches fall short when a business is in crisis mode. * HOST: + Adam Ross, CIA, CISA Partner and Internal Audit Services Leader, Grant Thornton

GUEST:
- Vipul Patel, CISA Audit and Assurance Managing Director, IT Internal Audit Leader, Deloitte & Touche LLP

KEY POINTS:

Introduction [00:00:02-00:00:27]
Common Mistakes in Ransomware Response [00:00:27-00:02:14]
Building Crisis Communication Plans [00:02:20-00:03:03]
A Simple Incident Response Runbook [00:03:03-00:05:03]
Internal Audit's Role Before an Incident [00:05:03-00:07:05]
Stress Testing and "What If" Scenarios [00:07:05-00:08:01]
Tabletop Exercises and Cross-Functional Readiness [00:08:02-00:10:03]
Partnering With the CISO and Management [00:10:03-00:11:15]
Lessons Learned After Ransomware Incidents [00:11:15-00:14:05]
Governance Changes After an Attack [00:14:55-00:16:55]
Cyber Risk as a Business Issue [00:16:55-00:17:16]
Traits of Organizations That Respond Well [00:17:20-00:19:44]
Final Advice for Internal Auditors [00:19:44-00:20:56]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Internal Audit Standards
Cybersecurity Topical Requirement
Course: Detecting, Mitigating and Responding to Global Ransomware Attacks
Articles: A Ransomware Playbook
IIA Certificates: IT General Controls Certificate
Knowledge Centers: Artificial Intelligence
Vison 2035
IIA Courses: Fundamentals of IT Auditing
Become a Certified Internal Auditor (CIA)
CIA Challenge Exam

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Benito Ybarra speaks with Margaret Pacheco about her experience earning the CIA through the Challenge Exam. They discuss who the exam is designed for, how it differs from the traditional three-part path, why it is not a shortcut, and how the CIA can strengthen credibility for internal audit professionals at every stage of their careers. You can apply for the CIA Challenge Exam now if you meet the eligibility requirements, with multiple testing windows offered throughout the year.

If you're planning to qualify through the 10+ years of internal audit experience pilot, you must apply before September 30, 2026, and test during one of the remaining windows in 2026. What's covered on the exam? The CIA Challenge Exam syllabus outlines the topics and structure so you know what to expect. Not sure you're up for the Challenge? The IIA's Challenge Exam practice questions offer a simple way to preview the format and level of difficulty before you commit to the exam.

HOST:
- Benito Ybarra, CIA Executive Vice President, Global Standards, Guidance, and Certifications, The IIA
GUEST:
- Margaret Pacheco, CIA, CPA, PMP Managing Director, Protiviti

KEY POINTS:

Introduction and Margaret's Background [00:00:27-00:01:20]
Why Margaret Pursued the CIA Through the Challenge Exam [00:01:21-00:02:58]
Is the Challenge Exam a Shortcut? [00:03:06-00:03:33]
How the Challenge Exam Differs From the Three-Part CIA Exam [00:03:39-00:04:38]
Who Is Eligible for the Challenge Exam? [00:04:49-00:06:09]
Why the Challenge Exam Made Sense Later in Her Career [00:06:12-00:06:39]
Study Strategy and Preparation Tips [00:06:40-00:07:53]
How Margaret's CPA Background Helped [00:07:57-00:08:28]
Advice for Candidates Considering the Exam [00:08:30-00:09:01]
What the CIA Has Meant for Margaret's Career [00:09:03-00:09:54]
How the CIA Builds Credibility With Employers and Clients [00:09:58-00:11:05]
Why Accessibility Matters and Final Thoughts [00:11:05-00:11:57]
Challenge Exam Reminder and Pilot Deadline [00:11:57-00:12:32]

Visit The IIA's website or YouTube channel for related topics and more.

RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

CIA Challenge Exam
Global Internal Audit Standards
Vison 2035
Become a Certified Internal Auditor (CIA)
IAP (Internal Audit Practitioner)
Certification Candidate Handbook
Certificate Programs

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All Things Internal Audit: Fraud Podcast "The Heartbreaking Fraud"

In this episode, one ordinary Thursday cracks open a decade of misplaced trust. What starts as a simple payroll question quickly spirals into a trail of inflated salaries, personal charges, and checks written to someone who was practically family. The money is gone, but the real cost runs much deeper.

Access the full article here. Read the April issue here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person.

Chapters:

Introduction to the Case (00:00:00)
Part 1: A Thursday That Changed Everything (00:00:23)
Part 2: Something Doesn't Add Up (00:02:46)
Part 3: Peeling Back the Layers (00:03:56)
Part 4: The Truth (00:05:13)
Part 5: A Hard Lesson (00:06:07)

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The Institute of Internal Auditors Presents: All Things Internal Audit

What does it take to move an internal audit function from being risk traditionalists to risk strategists, and what's quietly holding most teams back? In this companion episode to Internal Auditor magazine's "Becoming a Risk Strategist" article, host Erin Banet sits down with Jess Rodgers to examine why the traditional audit model no longer fits the world we're operating in, and what leaders need to unlearn before they can change it. You'll hear three assumptions most audit teams are still running on, a real-world example of transformation done right, and one concrete action CAEs can take in the next six months to start shifting their function's standing with leadership. * HOST: + Erin Banet, CPA Chief Audit and Risk Officer, Humana

GUEST:
- Jess Rodgers, CIA, CPA Global Internal Audit Leader, EY Vice Chair, Finance, IIA North American Board

KEY POINTS:

Introduction [00:00:02 - 00:00:25]
What Defines a Risk Traditionalist Function [00:00:51 - 00:02:31]
Why the Traditional Model No Longer Works [00:02:37 - 00:04:22]
Assumptions Internal Audit Must Unlearn [00:04:28 - 00:06:39]
The Mindset Shift Required for Transformation [00:06:44 - 00:08:44]
A Real-World Transformation Example [00:08:44 - 00:11:10]
Where Traditional Approaches Fall Short [00:11:10 - 00:13:36]
Measuring Success as a Risk Strategist [00:13:36 - 00:15:27]
Decision Velocity in Practice [00:15:27 - 00:17:25]
Common Barriers to Transformation [00:17:25 - 00:19:23]
One Action Leaders Can Take Now [00:19:23 - 00:21:03]
Advice for CAEs Navigating the Transition [00:21:22 - 00:23:06]
Driving Change Within Audit Teams [00:23:06 - 00:24:36]
Closing Thoughts [00:24:36 - 00:25:05]

Visit The IIA's website or YouTube channel for related topics and more.

RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Becoming a Risk Strategist — Internal Auditor Magazine (April Issue)
Global Internal Audit Standards
Vison 2035
GTAG: Continuous Auditing and Monitoring
Learning Solutions: Agile Auditing
Global Guidance: Developing a Risk-Based Internal Audit Plan, 2nd Edition
Learning Solutions: Fundamentals of Risk-based Auditing
Become a Certified Internal Auditor (CIA)
Risk in Focus 2026
EY Global Risk Transformation Study

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The Institute of Internal Auditors Presents: All Things Internal Audit

Five women. Five careers. Decades of experience across some of the world's largest organizations. They didn't just find their way into this profession. They helped shape it. In this companion episode to Internal Auditor magazine's "Leading the Way" article, five internal audit leaders sit for a conversation that's long overdue: Erin Banet, Doris Myles, Chrysti Ziegler, Dominique Vincenti, and Beili Wong. Together, they cover the careers they built, the rooms they walked into alone, and what they'd tell every woman in this profession today. You'll hear why preparing thoroughly is not the same as having permission to speak. You'll learn what it looks like to walk into a high-stakes conversation as a professional first, not as a woman managing a narrative. You'll hear the bad advice one of them ignored, and what happened when she did. And you'll discover what sponsorship really means when it's the difference between being mentored and having someone actively advocate on your behalf. * HOST: + Catie Brown Associate Manager & Producer, Content Development, The IIA

GUESTS:
- Erin Banet, CPA Chief Audit and Risk Officer, Humana
- Chrysti Ziegler, CIA, CRMA, CFE Chief Auditor, Citgo Petroleum Corporation
- Dominique Vincenti, CIA, CRMA Immediate Past CAE, Uber Board Member, Loft Orbital
- Beili Wong, CIA, CISA, CPAComptroller General, Ontario Treasury Board SecretariatDirector, Global Guidance, IIA Global Board of Directors
- Doris Myles, CIA, CPA Director of Internal Audit, St. Jude Children's Research Hospital

KEY POINTS:

Introduction: Women's Voices in Internal Audit [00:00:02 – 00:01:33]
Career Journeys Into Internal Audit [00:02:12 – 00:09:01]
Finding Your Voice in High-Stakes Conversations [00:09:01 – 00:12:14]
Confidence vs. Permission [00:12:21 – 00:15:23]
Owning Expertise and Leading the Narrative [00:15:23 – 00:18:23]
Early Career Challenges and Speaking Up [00:18:23 – 00:20:07]
Progress of Women in Internal Audit Leadership [00:20:07 – 00:21:24]
Redefining Leadership Through Empathy and Relationships [00:21:24 – 00:23:51]
Women as Strategic Leaders, Not Just Technicians [00:23:51 – 00:24:57]
The Value of Sponsorship vs. Mentorship [00:26:25 – 00:29:21]
Creating Opportunities and Building Networks [00:29:21 – 00:31:51]
Balancing Career and Personal Life [00:31:51 – 00:33:57]
Final Reflections: Passion, Risk, and Owning Your Space [00:34:03 – 00:36:02]
Closing Remarks [00:36:02 – 00:36:45]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Leading the Way — Internal Auditor Magazine (April Issue)
How Personal Branding Benefits Female Leaders
Building a Better Auditor: Celebrating Women Who Paved the Way
Internal Auditing Competency Framework
Vison 2035
Become a Certified Internal Auditor (CIA)

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to the Global Best Practices' Elevating Internal Audit Communication With the Board, Rob Clark Jr. and Fábio Pimpão discuss how internal auditors can communicate more effectively with boards and executive leaders. They explore how to simplify complex risks, use storytelling to drive impact, and align messaging with what boards care about, from financial and reputational risk to strategic priorities. The conversation also covers practical tips for preparing for board presentations, leveraging AI, and building trusted relationships across the organization. * HOST: + Rob Clark Jr., CIA, CCEP, CBM Chief Audit Executive, City of Hope

GUEST:
- Fábio Pimpão, CIA, CRMA, CCSA Director, Internal Audit, Whirlpool Corporation Director, Professional Certifications, IIA Global Board of Directors

KEY POINTS:

Introduction [00:00:40 - 00:01:46]
How Board Expectations Have Evolved [00:01:46 - 00:03:32]
Simplifying Complex Risks for the Board [00:04:19 - 00:06:00]
Why Communication Is a Critical Audit Skill [00:06:00 - 00:07:55]
Using AI to Improve Clarity and Messaging [00:07:17 - 00:08:13]
Storytelling as a Tool for Impact [00:13:15 - 00:16:05]
Preparing for Board Presentations [00:16:05 - 00:18:59]
Translating Technical Issues into Business Impact [00:21:26 - 00:25:30]
Focusing on Financial and Reputational Risk [00:25:30 - 00:26:55]
Building Trusted Relationships Across the Organization [00:27:00 - 00:31:35]
Final Advice: Priorities, Storytelling, and Driving Impact [00:31:35 - 00:32:38]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Best Practices: Elevating Internal Audit Communication With the Board
Global Internal Audit Standards
Course: Using the Standards to Communicate Clearly with the Board
Vison 2035
Global Audit Committee Center
Become a Certified Internal Auditor (CIA)
2026 Analytics, Automation and AI Virtual Conference

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Daniel McCarville speaks with Bill Bensing about shadow IT and why it continues to emerge inside organizations. They explore how shadow IT often signals innovation rather than just risk, and how internal auditors can help organizations balance experimentation, governance, and operational control. The conversation also introduces a practical framework for understanding how ideas move from exploration to validation and ultimately into formal operations. * HOST: + Daniel McCarville Associate Vice President of Internal Audit Arch Capital

GUEST:
- Bill Bensing Chief Technologist and Co-Founder Attestify

KEY POINTS:

Introduction [00:00:02-00:00:39]
What Is Shadow IT? [00:00:39-00:01:56]
Why Shadow IT Exists in Organizations [00:02:13-00:05:08]
Shadow IT as a Source of Innovation [00:05:33-00:08:03]
Why Small Internal Solutions Can Deliver Big Value [00:06:10-00:07:33]
The Role of Shadow IT in Validating Ideas [00:09:14-00:10:56]
Why Innovation Often Fails to Take Hold [00:12:41-00:14:00]
How Leaders Can Enable Innovation Safely [00:14:00-00:16:54]
Building Communities and Internal Flywheels of Innovation [00:17:00-00:18:55]
Developing Internal Innovation Teams [00:19:08-00:21:24]
Why Experimentation and Imperfection Are Necessary for Innovation [00:21:59-00:22:59]
How Auditors Should Rethink Shadow IT Risk [00:23:02-00:24:17]
The Exploration-Validation-Operation Model [00:24:17-00:28:07]
Internal Audit's Role Across the Innovation Lifecycle [00:28:07-00:31:11]
Addressing Shadow IT Risks Without Stifling Innovation [00:32:29-00:35:32]
Why Building Tools Strengthens Career Growth [00:37:11-00:39:04]
Learning Principles vs. Learning Tools [00:39:21-00:41:51]
How Auditors Can Encourage Innovation While Maintaining Controls [00:41:59-00:46:30]
Final Thoughts: Enabling Coordination Across the Three Lines [00:47:39-00:50:14]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Internal Audit Standards
IIA Certificates: IT General Controls Certificate
Knowledge Centers: Artificial Intelligence
Vison 2035
Become a Certified Internal Auditor (CIA)
IIA Courses: Fundamentals of IT Auditing
Combined Assurance
2026 Analytics, Automation and AI Virtual Conference
The Big Idea: Shadow AI Isn't Just a Sign of Control Gaps

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Antonio Cacciapuoti and Alessandro Casarotti unpack the ethical challenges of artificial intelligence in internal audit and anti-financial crime. They discuss AI hallucinations as a risk to be governed, not eliminated, and examine why governance, accountability, and human judgment are central to ethical AI. * HOST: + Antonio Cacciapuoti, CIA, CAMS Head of Internal Audit, Eurizon Capital Vice President, IIA Luxembourg

GUEST:
- Alessandro Casarotti Director, Forensic & Anti-Financial Crime, PwC Luxembourg

KEY POINTS:

AI Hallucinations as a Governance Risk (00:00:28 – 00:02:46)
How AI Developers Build Ethical Safeguards (00:02:50 – 00:06:10)
Human Judgment and Ethical Decision-Making in AI (00:06:14 – 00:09:26)
Automation, Accountability, and Ethical Responsibility (00:09:26 – 00:10:49)
Global Approaches to AI Regulation (00:10:49 – 00:14:52)
Why "Human in the Loop" Is Necessary but Not Sufficient (00:14:52 – 00:19:10)
Strengthening Governance and Risk Controls for AI (00:19:10 – 00:21:01)
Using AI in Anti-Financial Crime Investigations (00:21:01 – 00:24:12)
How Fraudsters Attempt to Bypass AI Safeguards (00:24:12 – 00:27:44)
The Future Relationship Between Internal Auditors and AI (00:27:44 – 00:31:17)

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Internal Audit Standards
- Domain II: Ethics and Professionalism
Knowledge Centers: Artificial Intelligence
Vison 2035
Become a Certified Internal Auditor (CIA)
2026 Analytics, Automation and AI Virtual Conference

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Jacka and Tshepo Mofokeng tackle one of the most common questions internal auditors face: Who audits the auditors? They break down how the quality assurance and improvement program (QAIP), professional standards, peer reviews, and self-regulation protect the integrity of the profession. They discuss how quality assurance strengthens credibility with boards, builds trust with stakeholders, and positions internal audit as a strategic advisor. * HOST: + Mike Jacka, CIA, CPA, CPCU, CLU Chief Creative Pilot at Flying Pig Audit, Consulting, and Training Solutions

GUEST:
- Tshepo Mofokeng, CIA, CRMA CAE, Sefako Makgatho Health Sciences University Global Board of Directors, The IIA

KEY POINTS:

Introduction: Who Audits the Auditors? [00:00:06–00:01:23]
What QAIP Really Means and Why It Matters [00:01:29–00:02:43]
The Role of Standards in Professional Legitimacy [00:03:05–00:03:58]
Explaining Self-Regulation to the Board vs. Management [00:04:02–00:06:06]
Addressing Defensiveness and Educating Peers [00:06:52–00:08:10]
Moving from Compliance to Credibility in Quality Reviews [00:08:43–00:11:28]
Measuring Impact, Not Just Audit Volume [00:12:01–00:13:39]
Marketing Internal Audit's Value Through Quality [00:14:02–00:14:30]
Finding Time for Quality Assurance Work [00:14:40–00:15:22]
Real-World Example: How Peer Review Strengthened Trust [00:15:24–00:17:48]
When Weak Self-Regulation Damages Trust [00:17:52–00:20:48]
The Future of QAIP and Vision 2035 [00:21:02–00:23:19]
Internal Audit's "Superpower" with the Board [00:23:21–00:25:11]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Internal Audit Standards
Quality Assurance and Improvement Program
Vison 2035
Become a Certified Internal Auditor (CIA)
2026 Analytics, Automation and AI Virtual Conference

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Scott Madenburg and Sanjay Vadlamani talk trust; and why it's the defining currency of internal audit. From hyper-growth environments to large, mature organizations, they discuss how audit teams can build credibility, and deliver value without slowing the business down. Through real-world use cases; including AI-assisted code reviews, ERP implementations, and building an internal audit function from scratch, they share practical examples of how trust enables earlier insights, stronger controls, and a true seat at the table. * HOST: + Scott Madenburg, CIA, CISA, CRMA Founder and President, ARC Hybrid Corporation

GUEST:
- Sanjay Vadlamani, CIA, CISA, CISM, CRISC Senior Manager, Internal Controls, PayJoy

KEY POINTS:

Defining Trust in Internal Audit [00:01:27 – 00:03:17]
Holistic Risk and Connected Controls [00:03:55 – 00:07:01]
Bridging the Gap Between Audit and Leadership [00:07:15 – 00:10:18]
Small vs. Large Organization Trust Challenges [00:11:45 – 00:13:56]
High-Growth Tension: Will Audit Slow Us Down? [00:14:14 – 00:16:51]
AI-Assisted Code and "Slow Down to Speed Up" [00:17:01 – 00:18:53]
Building Trust from Scratch in a Developing Organization [00:19:09 – 00:23:19]
Early Insight Through ERP Implementation [00:23:49 – 00:26:02]
Rolling Up Sleeves: Creating SOPs and Process Improvements [00:26:25 – 00:28:35]
Where Audit Can Undermine Trust [00:29:28 – 00:33:16]
Audit Committee Alignment and Expectation Management [00:33:16 – 00:36:44]
The Next 6–12 Months: AI Literacy and Critical Thinking [00:37:00 – 00:40:52]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Internal Audit Standards
Resources: Governance
Course: Building Stakeholder Relationships
Course: Effective Communication and Conflict Resolution for Internal Auditors
GAM 2026

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Adam Ross is joined by Filipe Ribeiro and Julien Perreault to discuss how supply chain risk has evolved into an interconnected, enterprisewide challenge. They discuss where organizations underestimate exposure, how risks quietly accumulate across the value chain, and why internal audit is uniquely positioned to identify blind spots before disruptions escalate. The conversation spans real-world examples from agriculture and highly regulated industries, third-party risk, continuous monitoring, and the growing impact of automation and AI on supply chains. * HOST: + Adam Ross, CIA, CISA Partner, Grant Thornton Advisors LLC

GUEST:
- Filipe Ribeiro, CIA, CRMA, CFE Group Internal Audit Manager, Aldar
- Julien Perreault, CPIM, MBA Experienced Manager, Sourcing and Supply Chain Advisory, Grant Thornton Advisors LLC

KEY POINTS:

Introduction to Modern Supply Chain Risk [00:00:02–00:01:22]
From Operational Inconvenience to Strategic Risk [00:01:22–00:02:24]
Why Supply Chain Risk Is Now Systemic and Enterprisewide [00:02:32–00:03:11]
Where Organizations Commonly Underestimate Exposure [00:03:22–00:04:33]
When "Green Dashboards" Mask Emerging Risk [00:03:33–00:05:08]
How Informal Workarounds Quietly Accumulate Enterprise Risk [00:05:08–00:05:47]
Agricultural Case Study: How Small Upstream Delays Become Major Downstream Failures [00:05:53–00:07:52]
Using Continuous Monitoring to Detect Hidden Timing and Dependency Risks [00:07:57–00:12:26]
Supply Chain Risk in Remote, Capital-Intensive, and Highly Regulated Environments [00:12:54–00:15:25]
Balancing Regulatory Compliance and Operational Efficiency [00:15:42–00:18:55]
Procure-to-Pay Risk and the Rise of Operational "Noise" [00:19:14–00:21:01]
When Exceptions Become the Normal Operating Model [00:21:01–00:23:15]
Third-Party Risk as a Business Resilience Issue [00:25:15–00:27:12]
Governance, Speed of Business, and Supplier Ecosystems [00:27:12–00:30:25]
Managing Supplier Concentration Risk Without Sacrificing Resilience [00:31:20–00:35:04]
Geographic and Cultural Complexity as an Underestimated Risk Driver [00:35:36–00:37:27]
How Internal Audit Can Add Value Without Compromising Independence [00:38:35–00:41:29]
Emerging Risks: Automation, AI, Data Quality, and Governance Lag [00:41:47–00:46:18]
Final Thoughts on the Future of Supply Chain Risk [00:46:29–00:47:05]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Internal Audit Standards
Third-Party Topical Requirement
Continuous Auditing and Monitoring, 3rd Edition
Boardroom: Breaks in the Chain
GAM 2026

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All Things Internal Audit: Fraud Podcast "The Fall of the Trusted Leader"

In this episode, a small-town bank built on trust begins to unravel when a persistent internal auditor notices patterns that don't quite add up. What starts as a routine review of commercial lending reveals missing records, suspicious payment activity, and mounting resistance from leadership. As regulators step in, the true scope of the scheme comes into focus, exposing how unchecked authority and weakened controls can bring down even the most trusted institutions.

Access the full article here. Read the February issue here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person.

Chapters:

Introduction to the Case (00:00:00)
Part 1: The Bank Everyone Trusted (00:00:23)
Part 2: Patterns Don't Lie (00:01:55)
Part 3: Pressure Builds (00:03:07)
Part 4: What the Files Revealed (00:04:30)
Part 5: The Cost of Trust (00:06:06)

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this special milestone episode, Terry Grafenstine sits down with Anthony Pugliese to reflect on five years of leadership at The IIA. He shares what it's meant to lead a global profession during a period of unprecedented change, from modernizing the Standards and advancing advocacy to strengthening the talent pipeline and navigating cultural complexity across more than 100 countries. The conversation discusses leadership through influence, professional judgment, integrity, and what it truly means to represent an entire profession on the world stage. * HOST: + Terry Grafenstine, CIA, CPA, CGAP, CISSP, CISA Former Global Chair, The Institute of Internal Auditors

GUEST:
- Anthony Pugliese, CIA, CPA, CGMA, CITP President & CEO, The Institute of Internal Auditors

KEY POINTS:

Introduction and Five Years of Leadership [00:00:02–00:02:47]
What Makes Leading a Global Professional Association Unique [00:03:03–00:06:16]
Leading Through Influence, Buy-In, and Indirect Authority [00:06:27–00:08:08]
The Weight of Representing an Entire Profession [00:08:15–00:10:17]
Building a Truly Global Culture at The IIA [00:10:39–00:13:53]
Balancing Legacy With the Changing Needs of the Profession [00:14:01–00:16:10]
Advice for New and Emerging Internal Audit Leaders [00:17:01–00:19:11]
What Strong Internal Audit Leadership Looks Like Today [00:19:44–00:23:13]
What the CEO Role Looks Like Behind the Scenes [00:24:00–00:27:40]
Managing Diverse Perspectives Across a Global Profession [00:27:48–00:29:27]
How the Pace of Change Has Redefined the Role [00:30:10–00:32:16]
Staying Grounded Amid Travel, Pressure, and Responsibility [00:32:23–00:34:06]
What Anthony Hopes Members Feel From This Chapter of Leadership [00:34:19–00:36:35]
The Most Meaningful Part of Leading The IIA [00:37:26–00:39:47]
Final Reflections on the Future of the Profession [00:39:56–00:41:35]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Vision 2035
Global Internal Audit Standards
About Us: Anthony J. Pugliese

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

Internal audit is no longer operating in a world of fixed scopes and hindsight reviews. As risk becomes continuous, digital, and increasingly driven by AI-enabled decisions, audit must evolve just as quickly. In this episode, Aadesh Gandhre is joined by Dave Montez and Richard Penfil from PayPal to introduce swarm auditing; an emerging approach that combines human judgment with orchestrated AI agents working in parallel. They discuss how audit functions can move beyond prompt libraries, embed AI directly into audit workflows, and rethink the assurance operating model without sacrificing independence or professional judgment. * HOST: + Aadesh Gandhre, CISA Chief Audit Executive, DTCC * GUESTS: + Dave Montez Chief Audit Executive, PayPal + Richard Penfil Data Science Manager, Audit Operations, PayPal

KEY POINTS:

Introduction to Swarm Auditing and the Limits of Traditional Audit Models [00:00:02–00:01:25]
Why Audit Must Evolve for Continuous, AI-Driven Risk [00:01:40–00:03:26]
From Static Audit Cycles to Constant Evolution [00:03:27–00:04:17]
The "Flip Phone in a Smartphone World" Analogy [00:04:54–00:05:12]
The Mindset Shift Required for Swarm Auditing [00:05:48–00:07:32]
Cultural, Legal, and Psychological Barriers to AI Adoption [00:07:36–00:08:41]
Failing Forward and Creating Permission to Experiment [00:08:49–00:09:54]
From Doers to Reviewers: How the Auditor's Role Evolves [00:10:02–00:11:28]
Responsiveness to Change as a Core Audit Skill [00:11:40–00:12:29]
Building AI for Audit vs. Adopting Enterprise AI [00:12:39–00:14:23]
Making Space for AI Experimentation Within the Audit Plan [00:14:32–00:16:35]
Embedding AI Into Daily Audit Workflows [00:16:45–00:18:45]
What Swarm Auditing Really Means [00:19:00–00:20:39]
Managing Independence While Sharing AI Capabilities [00:21:10–00:22:32]
Moving Beyond Prompt Libraries to Agentic Swarms [00:23:38–00:25:03]
Collaboration Across Audit Functions and the Profession [00:25:14–00:27:09]
One Meaningful First Step Toward Swarm Auditing [00:27:50–00:28:25]
Closing Thoughts on the Future of Audit and Innovation [00:28:31–00:29:26]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

GAM 2026
2026 Analytics, Automation and AI Virtual Conference
AI Knowledge Centers
Learning Solutions: Leveraging Artificial Intelligence in Internal Audit
Global Internal Audit Standards

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The Institute of Internal Auditors Presents: All Things Internal Audit

AI regulation is no longer on the horizon. It's here. In this episode, Ernest Anunciacion talks with Marko Horvat about how global AI regulations are reshaping governance, risk management, and the role of internal audit. They discuss why regulators are prioritizing risk to individuals and how AI governance spans the full system life cycle. HOST:Ernest Anunciacion, CIA Head of Product Marketing, MindBridge AI

GUEST: Marko Horvat, CPASenior Vice President of Business Transformation, ELB Learning KEY POINTS:

Introduction and episode overview [00:00:01 – 00:00:28]
Why AI regulation is accelerating globally [00:00:56 – 00:01:26]
How regulators are redefining risk as harm to individuals [00:01:35 – 00:02:18]
EU-style risk tiering and prohibited vs. high-risk AI use cases [00:02:37 – 00:03:36]
Human-in-the-loop expectations and judgment-based AI decisions [00:03:36 – 00:04:11]
What regulators expect organizations to demonstrate [00:04:31 – 00:05:32]
Internal audit's expanding role across the AI life cycle [00:05:38 – 00:06:39]
Readiness assessments and the challenge of locating AI use [00:06:59 – 00:07:27]
AI literacy skills auditors need today [00:07:43 – 00:09:29]
Explainable AI, hallucinations, and model drift [00:08:21 – 00:09:29]
Common audit gaps: shadow AI, monitoring, and third-party risk [00:09:44 – 00:12:00]
Why vendor AI does not transfer accountability [00:12:02 – 00:12:21]
What internal audit teams should be doing right now [00:12:32 – 00:14:28]
Balancing continuous monitoring with new risk exposure [00:13:48 – 00:14:20]
Partnering with legal and compliance on AI governance [00:14:40 – 00:15:10]
Final takeaways: AI regulation is no longer theoretical [00:15:28 – 00:16:31]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

GAM 2026
2026 Analytics, Automation and AI Virtual Conference
AI Knowledge Centers
Learning Solutions: European Union Regulations
Learning Solutions: Leveraging Artificial Intelligence in Internal Audit
Global Internal Audit Standards

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The Institute of Internal Auditors Presents: All Things Internal Audit

Deepfakes are reshaping fraud, trust, and evidence, and challenging what organizations can rely on as "proof." In this episode, Andrew Guasp speaks with Corey Chadderton about how AI-generated media is being used to impersonate leadership and bypass controls, why the barriers to entry have collapsed, and what internal auditors must do to strengthen governance, training, and response as these risks accelerate into 2026. HOST:Andrew Guasp, CIA, CFE Senior manager, Standards & Professional Guidance, The IIA

GUEST:Corey Chadderton, IAP Internal Auditor, Barbados Water Authority

KEY POINTS:

Introduction to Deepfakes and Audit Risk [00:00:02–00:00:40]
What Are Deepfakes and Why Auditors Must Pay Attention [00:00:40–00:02:40]
How Deepfake Technology Works (Without Becoming a Technical Expert) [00:02:50–00:04:10]
Deepfakes as a "Force Multiplier" for Fraud [00:04:20–00:06:22]
Real-World Deepfake Fraud and Governance Failures [00:06:24–00:08:36]
Reputational Risk, Content Monitoring, and Trust Breakdown [00:08:36–00:09:32]
Where Organizations Are Most Vulnerable Today [00:09:51–00:12:59]
Applying Cyber Testing Techniques to Deepfake Risk [00:13:10–00:13:55]
Red Flags and Indicators of Manipulated Media [00:14:04–00:16:10]
The Power of the Pause and Training Against Urgency Attacks [00:16:13–00:18:22]
Limits of Deepfake Detection Tools and the Human Factor [00:18:28–00:22:01]
Professional Skepticism Beyond the Audit Function [00:22:01–00:23:51]
Internal Audit's Advisory Role in Policies and Incident Response [00:24:02–00:27:14]
Staying Ahead Through Continuous Risk Assessment [00:27:23–00:30:04]
Closing Thoughts [00:30:04–00:30:19]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

GAM 2026
AI Knowledge Centers
CEO Message: Combating Deepfakes
Global Internal Audit Standards

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Eric Wilson talks with Dr. Kelly Richmond Pope about the psychology behind fraud, why ordinary people commit unethical acts, and how trust, pressure, and culture shape fraud risk. They explore accidental versus intentional perpetrators, cognitive blind spots, whistleblowing challenges, and what auditors can do to better detect and prevent fraud. HOST: Eric Wilson, CIA Director of Internal Audit & Chief Audit Executive, Gulfport Energy GUEST: Kelly Richmond Pope, CPA, PhD Forensic Accounting Professor, DePaul University https://www.kellyrichmondpope.com/ KEY POINTS:

Introduction to Fraud Psychology [00:00:02–00:00:32]
What Sparked an Interest in Fraud and Human Behavior [00:00:32–00:03:33]
Why Fraud Is Often Committed by "Ordinary" People [00:03:33–00:04:21]
Pressure, Life Events, and the Path to Fraud [00:04:21–00:06:48]
Thrill-Seeking, Power, and the Adrenaline Factor [00:06:58–00:08:20]
Intentional, Accidental, and Righteous Fraud Explained [00:08:20–00:10:18]
Why Accidental Perpetrators Are the Hardest to Detect [00:08:40–00:10:18]
Cognitive Blind Spots and the Role of Trust [00:10:19–00:13:46]
Lessons from One of the Largest Municipal Fraud Cases [00:12:29–00:13:46]
The Difficult Reality of the Internal Auditor's Role [00:13:46–00:15:38]
When and Why to Bring in Third-Party Investigators [00:15:52–00:16:16]
Cultural Warning Signs That Fraud Risk Is Increasing [00:16:36–00:17:51]
Charisma, Likability, and Fraud Risk [00:17:51–00:19:07]
Managing Relationships While Maintaining Objectivity [00:18:20–00:20:12]
Behavioral Red Flags Auditors Should Not Ignore [00:20:16–00:22:50]
Narcissism, Leadership, and Corporate Environments [00:22:50–00:23:38]
Why Whistleblowing Is So Difficult [00:23:59–00:25:59]
A Critical Mindset Shift for Auditors [00:26:11–00:26:33]
Closing Thoughts and Practical Takeaways [00:26:33–00:27:16]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Practice Guide: Internal Auditing and Fraud, 3rd Edition
Vision 2035
2026 Fraud Unmasked Virtual Conference
Global Internal Audit Standards
Internal Auditor Magazine: "Playing the Long Game" (Eric Wilson's article)
Webinar: Internal Auditing and Human Personality: Compatibility Mapping

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Levy talks with Dan Fornelius about the skills internal auditors need in 2026 and how to deliver real advice, insight, and foresight that leaders value. They discuss earning a seat at the table, balancing advisory work with independence, aligning audit work to strategy, and how AI and analytics are transforming internal audit. The conversation highlights the shift toward strategic, insight-driven auditing and what auditors must do to stay relevant. HOST:Mike Levy, CIA, CRMA, CISSP CEO, Cherry Hill Advisory

GUEST: Dan Fornelius, CIA Director & Integrated Risk Leader, CrossCountry Consulting IIA North Jersey Chapter Board Member KEY POINTS:

Introduction and the Evolution of Internal Auditing [00:00:02–00:00:39]
Defining Advice, Insight, and Foresight in Internal Audit [00:00:39–00:01:16]
Earning a Seat at the Table Through Early Engagement [00:01:16–00:02:00]
Aligning Audit Work With Organizational Strategy [00:02:42–00:03:33]
Using Business Language to Drive Impact and Value [00:03:37–00:04:20]
Balancing Advisory Services and Independence [00:04:32–00:06:40]
Independence vs. Objectivity: Reframing the Debate [00:07:02–00:08:35]
Providing Real-Time Guidance on Emerging Risks [00:09:12–00:10:27]
Why Internal Audit's Holistic View Drives Insight [00:10:31–00:11:24]
Defining and Delivering Actionable Insights [00:11:26–00:16:01]
Using Data, Analytics, and Early Warning Indicators [00:12:21–00:15:27]
Technology and AI as Enablers of Better Storytelling [00:16:12–00:18:33]
How AI Frees Auditors to Focus on the "So What" [00:18:45–00:21:06]
Skills and Attributes of the Future Auditor [00:21:22–00:23:25]
Why Communication and Questioning Matter More Than Ever [00:23:25–00:25:01]
Final Reflections on Value-Driven Internal Auditing [00:25:01–00:26:16]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2026 Fraud Unmasked Virtual Conference
Global Internal Audit Standards
Vision 2035
Advice and Resources
Knowledge Centers Artificial Intelligence
All Things Internal Audit: Advisory Work: How to Consult
Learning Solutions: The Advisory Engagement

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Pamela Stroebel Powers and James Rose unpack the new Global Practice Guide: Developing an Internal Audit Strategy, created to support Standard 9.2 in the Global Internal Audit Standards. They discuss why strategy is essential for internal audit functions, how it differs from the audit plan, and the importance of foresight, scenario analysis, and continuous development. They also explore the connection between strategy and performance measurement, and how these tools help internal auditors stay aligned with organizational objectives. HOST:Pamela Stroebel Powers, CIA, CGAP, CRMA, CPA Director of Professional Guidance, Public Sector, The IIA

GUEST:James Rose, CIA, CRMA, CPA, CISA Managing Director, Sunhawk Consulting Member, International Internal Audit Standards Board (IIASB)

KEY POINTS:

Introduction to the New Global Practice Guide [00:00:02–00:00:30]
Why Internal Audit Needs Its Own Strategy [00:00:51–00:01:33]
How Internal Audit Strategy Differs from Organizational Strategy [00:01:55–00:03:39]
Continuous Improvement as a Strategic Mindset [00:03:42–00:04:44]
Strategy vs. the Internal Audit Plan [00:04:55–00:07:54]
Building Capabilities for the Future, Not Just Executing Audits [00:05:35–00:07:33]
Foresight and Scenario Analysis in Internal Audit Strategy [00:08:01–00:14:39]
Predicting the Future: Preparing Internal Audit for Multiple Scenarios [00:10:19–00:13:54]
Linking Strategy to Performance Measurement (Standard 12.2) [00:15:21–00:19:59]
Balancing Required vs. Aspirational Performance Measures [00:16:40–00:19:26]
Using Strategy and Measurement to Strengthen Governance Assurance [00:19:26–00:20:39]
Wrap-Up and Available Companion Tools [00:21:20–00:23:09]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Practice Guide: Developing an Internal Audit Strategy
Vision 2035
2026 Fraud Unmasked Virtual Conference
Global Internal Audit Standards
Performance Measurement Tool
Internal Auditing Competency Framework Templates

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The Institute of Internal Auditors Presents: All Things Internal Audit

Deborah Poulalion and Brian Tremblay unpack the top three risks from the 2026 Risk in Focus report: geopolitical uncertainty, digital disruption, and cybersecurity. They discuss why these risks are rising, how internal audit can approach "hard-to-audit" areas, and how to use Risk in Focus to drive stronger conversations with leadership. For a global perspective, read insights from audit leaders in the article 'Risk Around the World.' HOST: Deborah Poulalion Senior Manager, Research & Insights, The IIA GUEST: Brian Tremblay, CIA, CISA Vice President of Internal Audit, V2X Member, Internal Audit Foundation, Committee of Research and Education Advisors KEY POINTS:

Introduction [00:00–00:00:32]
The Foundation's Research [00:00:32–00:01:32]
Using the North American Report & Board Briefing [00:01:32–00:02:29]
Geopolitical and Macroeconomic Uncertainty [00:02:29–00:07:01]
Digital Disruption and AI Risk [00:07:01–00:12:13]
Cybersecurity: Still the Top Risk [00:12:13–00:18:03]
Final Takeaways: Going Deeper on Complex Risks [00:18:03–00:19:41]
Closing Thoughts and Where to Access Risk in Focus [00:19:41–00:20:12]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Risk in Focus 2026
'Risk Around the World' — Internal Auditor Magazine (December Issue)
2026 Fraud Unmasked Virtual Conference
All Things Internal Audit: Navigating Sustainability Regulations
Global Perspectives & Insights: Sustainability
Tool: Assessing Sustainability Readiness

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The Institute of Internal Auditors Presents: All Things Internal Audit

Extreme weather is no longer a background variable; it's a governance and resilience issue. In this special episode, Christine Janesko shares extended insights from her interviews for Internal Auditor magazine's "Storm Signals" article. Hear expert perspectives on expanding risk lenses, adapting to climate-driven changes, and how internal audit can strengthen preparedness, communication, and continuity in a world of increasingly unpredictable weather. HOSTS: Catie Brown Associate Manager & Producer, Content Development, The IIA Christine Janesko Senior Editor, Internal Auditor Magazine, The IIA GUEST:

Rachael Gauthier Meteorologist, Insurance Institute for Business & Home Safety Hans-Martin Füssel Climate Change Adaptation Expert, European Environment Agency Paul Morris Retired Public Sector Internal Auditor and U.S. Coast Guard Reserve Officer Bob Ward Policy and Communications Director, Grantham Research Institute, London School of Economics KEY POINTS:

Introduction [00:00–00:00:36]
Why Weather Risk Matters for Internal Audit [00:00:36–00:01:01]
Severe Storms: The Hidden Driver of Insured Losses [00:01:01–00:02:37]
Emerging Hail and Wind Zones Across the U.S. [00:02:37–00:02:59]
Extreme Weather as a Governance Issue [00:02:59–00:03:07]
Copenhagen as a "Sponge City" Case Study [00:03:07–00:05:35]
Communication Failures During Disasters [00:05:35–00:08:31]
Correlated Weather Risks and Global Supply Chain Strain [00:08:31–00:10:52]
Weather Risk Is Now a Core Resilience Priority [00:10:52–00:11:11]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Storm Signals — Internal Auditor Magazine (December Issue)
Knowledge Centers: Environmental, Social, and Governance
All Things Internal Audit: Navigating Sustainability Regulations
Global Perspectives & Insights: Sustainability
Tool: Assessing Sustainability Readiness

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All Things Internal Audit: Fraud Podcast "Beer Below Deck"

In this episode, a harmless naval tradition and a single questionable requisition spiral into a costly cover-up. What starts as an attempt to boost morale becomes a lesson in how pressure, rationalization, and weak controls can turn minor misjudgments into major fraud.

Access the full article here. Read the December issue here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person.

Chapters:

Introduction to the Case (00:00:00)
Part 1: The Tradition That Looked Harmless (00:00:24)
Part 2: The Cover-Up (00:01:57)
Part 3: Reading the Fraud Triangle (00:03:47)
Part 4: The Costs (00:05:00)

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The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Brad Monterio and Tom McLeod take an unfiltered look at The IIA's future. From transforming learning through AI and simulation to reimagining the Standards and global influence, they discuss what it takes to build a next-generation IIA; one defined by intelligent, integrated assurance, agility, and audacious thinking.

HOST:

Brad Monterio, Executive Vice President of Learning, Licensing, and Sales, The IIA

GUEST:

Tom McLeod, Former Chief Audit Executive and Chief Risk Officer; Global Assurance and AI Advisor

KEY POINTS:

Introduction [00:00–00:00:38]
A Pivotal Moment for the Profession [00:00:38–00:03:55]
AI's Opportunity and Threat to Internal Audit [00:03:55–00:06:51]
Real-Time Assurance and the Death of Sampling [00:08:23–00:10:22]
Risk, Trust, and Assurance in a New Era [00:10:22–00:12:02]
The Rise of the Algorithm Auditor [00:19:13–00:21:07]
Rethinking Pathways Into the Profession [00:21:07–00:23:06]
Future of Certifications and Standards [00:23:06–00:26:06]
Education Through Simulation [00:26:06–00:30:07]
The Three E's: Efficiency, Effectiveness, Education [00:29:54–00:30:35]
A Global, Cross-Disciplinary Moment [00:30:35–00:39:57]
Assurance in the Loop [00:41:01–00:43:08]
Internal Audit as Ethical Conscience and Risk Educator [00:43:20–00:44:44]
Provocation With Purpose [00:48:01–00:49:06]
Four Challenges for The IIA [00:49:13–00:53:00]
Reimagining The IIA: Intelligent or Integrated Assurance [00:53:11–00:55:15]
The Need for Speed, Agility, and Unease [00:56:07–00:59:20]
A Call to Personal Curiosity and Courage [01:00:03–01:01:17]
Final Reflections: Planting Trees for the Next 100 Years [01:01:17–01:01:53]
Closing [01:10:56–01:11:21]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 RISE Virtual Conference
2026 International Conference – Singapore
Internal Auditing Competency Framework™
Knowledge Centers: Artificial Intelligence

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The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, IIA Quality Services advisors share firsthand experience conducting external quality assessments (EQAs) in alignment with The IIA's Global Internal Audit Standards. From the importance of governance structure and CAE engagement to navigating the Standards, this episode highlights what makes a high-performing audit function and where even seasoned teams can stumble.

HOST: Warren Hersh, CIA, CISA, CPA, CFE Director IIA Quality Services GUESTS: Susan Verghese, CIA, CISA Lead Quality Advisor for IIA Quality Services LLC Keith Kahl, CIA, CPA, CFE, CGMA, CRMA Kahl Professional Services LLC Lead Quality Advisor for IIA Quality Services LLC Hania Abrous-McCarthy, CIA, CPA, CRMA, CGMA, CFE Managing Director at Gladclif LLC Lead Advisor for IIA Quality Services LLC KEY POINTS:

Introduction [00:00–00:00:56] Welcome to Tales from the EQA Trenches — Introducing The IIA's Quality Services team.
Common Challenges When Starting an EQA [00:01:07–00:05:36] Susan Verghese discusses why understanding governance structures is critical, how CAE attitudes impact assessment outcomes, and common improvement areas like charters, manuals, and assurance mapping.
Governance and Leadership Support Make or Break Audit Quality [00:05:36–00:07:55] Keith Kahl contrasts two real-world audit functions—one struggling under limited support and another thriving with strong audit committee engagement and trust.
Opportunities Under the New Global Standards [00:07:55–00:10:56] Hania Abrous-McCarthy highlights how the new Standards give CAEs a chance to reset their functions, refresh independence, and fine-tune internal audit's value proposition.
Advice for Organizations Preparing for EQAs [00:10:56–00:11:59] Warren Hersh encourages teams to use the IIA's Standards Knowledge Center and Quality Services webpage for resources like the Conformance Readiness Tool and insights on QAIPs and topical requirements.
Closing and Future Episodes [00:11:59–00:12:16] Warren previews more "Tales from the Trenches" stories coming soon from The IIA's Quality Services team.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 RISE Virtual Conference
Quality Services
Standards Knowledge Center
Conformance Readiness Assessment Tool
Internal Audit QA Checklist

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The Institute of Internal Auditors Presents: All Things Internal Audit In the episode, Jami Shine joins Colin May to expose the hidden risks behind payroll and overtime fraud, one of the most underestimated threats to organizational integrity. From toxic workplace cultures to "impossible days" and data-driven red flags, they uncover how emotional intelligence, analytics, and collaboration among internal audit, HR, and leadership can keep timekeeping honest and controls effective.

HOST: Jami Shine, CIA, CRMA, CISA, CRISC, Corporate and IT Audit Manager, QuikTrip GUEST: Colin May, CFE Professor of Forensic Studies and Criminal Justice, Stevenson University KEY POINTS:

Introduction [00:00–00:00:35]
Why Payroll Fraud Is on the Rise [00:00:54–00:03:59]
Emotional Intelligence in Auditing [00:04:29–00:07:33]
Culture as the Root Cause [00:07:33–00:08:10]
Real-World Overtime Fraud Cases [00:08:10–00:11:02]
Policy Gaps and Long-Standing Practices [00:11:13–00:13:38]
Management Oversight and Data Dashboards [00:13:52–00:16:14]
Identifying High-Risk Areas [00:17:21–00:18:35]
Technology's Role in Prevention [00:19:17–00:21:30]
The Importance of Communication [00:21:01–00:23:30]
Behavioral Insights and Control Design [00:25:05–00:27:20]
Balancing Trust and Surveillance [00:27:20–00:30:00]
Technology, AI, and Future Controls [00:30:00–00:31:18]
Final Thoughts [00:31:46–00:32:25]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 RISE Virtual Conference
On the Frontlines: Auditing Overtime Fraud
Online Exclusive: Fraud in Transit
COSO Enterprise Risk Management Certificate

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The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Jacka and Yvette Adams talk about one of the most important, and often overlooked, risk areas — human capital management. From talent shortages and upskilling to culture, fraud, and AI, they unpack how people strategy connects directly to organizational success. Hear how auditors can assess workforce risks, build better relationships with HR, and ensure that governance around both people and technology keeps pace with change.

HOST: Mike Jacka, CIA, CPA Chief Creative Pilot, Flying Pig Audit, Consulting, and Training Solutions GUEST: Yvette Adams, CIA, CRMA Senior Audit Manager, Zions Bancorporation KEY POINTS:

Introduction [00:00–00:00:39]
Defining Human Capital Management [00:00:44–00:01:26]
Why People Strategy Matters [00:01:26–00:01:50]
Top Workforce Risks and Skill Gaps [00:02:36–00:03:37]
Upskilling as a Continuous Practice [00:04:16–00:05:51]
Talent Retention and Strategy Alignment [00:05:54–00:07:34]
Internal Audit's Role in Talent Strategy [00:07:34–00:08:16]
Building Trust with HR and Audit Clients [00:08:23–00:09:37]
Hybrid Work and Relationship Building [00:10:07–00:11:03]
Common HR and Payroll Frauds [00:11:51–00:13:07]
AI Governance and Human Oversight [00:14:01–00:14:35]
Auditing Culture, Ethics, and Engagement [00:15:04–00:16:44]
Using Surveys and Exit Interviews for Insight [00:15:59–00:16:33]
Emerging Workforce Risks [00:19:08–00:20:21]
Balancing Technology and Humanity [00:21:02–00:21:40]
Values, Incentives, and Ethical Governance [00:23:14–00:25:38]
Final Thoughts [00:25:38–00:25:49]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 RISE Virtual Conference
Global Perspectives & Insights: Social/Human Capital/Culture
Risk in Focus 2026
Vision 2035

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The Institute of Internal Auditors Presents: All Things Internal Audit Carey Blakeman sits down with Marko Horvat to discuss how audit committees should rethink internal audit's role amid disruption, data proliferation, and rapid technology shifts. From hidden risks and shadow AI to authority versus accountability, they unpack how boards can navigate change, embrace scenario planning, and prepare for the next disruption with confidence.

HOST: Carey Blakeman, CPA, CIA Director of Corporate Governance Engagement, The IIA GUEST: Marko Horvat, CPA Senior Vice President of Business Transformation, ELB Learning KEY POINTS:

Introduction [00:00–00:00:31]
How Disruption and New Technologies Reshape Governance [00:00:49–00:02:33]
Data Exposure Risks in a Digital-First World [00:02:49–00:05:31]
Hidden Internal Risks and Blurred Lines of Authority vs. Accountability [00:06:01–00:08:34]
Shadow AI and the Need for Clear Guidelines [00:08:34–00:09:56]
Internal Audit's Advisory Role [00:09:57–00:12:14]
Reframing Risk Avoidance into Risk Navigation [00:12:19–00:16:34]
Scenario Planning for Future Disruption [00:16:39–00:18:42]
Final Thoughts [00:18:42–00:19:10]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 RISE Virtual Conference
Audit Committee and Board Member Resource Center
Governance Resource Center
Artificial Intelligence Knowledge Center
Vision 2035

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The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Dillon Caldwell and Eric Wilson uncover the psychology behind internal auditing: trust, emotion, bias, credibility, and even burnout. If you've ever wondered why some audits succeed and others stall, this conversation reveals the human side that makes all the difference.

HOST: Dillon Caldwell, PhD Manager of Research & Insights, The IIA GUEST: Eric Wilson, CIA Director of Internal Audit & Chief Audit Executive, Gulfport Energy Corporation KEY POINTS:

Introduction [00:00–00:00:26]
The Human Side of Internal Auditing [00:00:26–00:02:40]
Internal Auditing as an Interpersonal Profession [00:03:08–00:04:44]
Emotion and Perception in Auditing [00:04:53–00:06:12]
Building Credibility and Managing Defensiveness [00:06:25–00:08:29]
Reframing Findings as Opportunities [00:10:11–00:13:34]
Balancing Independence with Connection [00:16:48–00:19:41]
The Culture Factor [00:21:02–00:21:35]
Navigating Identity and Expertise [00:21:38–00:24:42]
Challenging Institutional Thinking [00:25:04–00:26:42]
Psychological Strain and Burnout in Auditing [00:26:47–00:30:12]
Closing Thoughts [00:30:20–00:31:10]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 Financial Services Exchange Conference
Internal Auditor Magazine: "Playing the Long Game" (Eric Wilson's article)
Viewpoints: Human Factors
Internal Auditor: "From Critic to Collaborator"
Webinar: Internal Auditing and Human Personality: Compatibility Mapping
Building a Better Auditor: Human-centric Auditing
Vision 2035

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

Charles King sits down with Kavin Anburaj from Meta to explore how privacy intersects with internal auditing. They discuss why auditors should care about privacy, key data risks, global regulations, and practical steps for auditing privacy programs. From core privacy principles such as transparency, consent, and data minimization, to lessons learned in cross-functional collaboration, this episode provides auditors with a roadmap for tackling privacy audits in an AI-driven world. HOST: Charles King, CIA, CPA, CFE, CMA AI and Internal Audit Leader, KPMG LLP

GUEST: Kavin Anburaj, CISA, CIPP/US Internal Audit Director, Meta

KEY POINTS:

Introduction [00:00–00:00:27]
Why Privacy Matters for Auditors [00:01:18–00:02:04]
Identifying Data with Privacy Implications [00:02:09–00:04:12]
Core Privacy Principles [00:05:21–00:09:34]
User Rights and Data Traceability [00:09:41–00:12:27]
Auditing Privacy Programs [00:13:02–00:16:30]
Lessons Learned from Auditing Privacy [00:18:10–00:21:18]
Writing with Precision [00:21:22–00:23:18]
Learning Resources for Privacy Auditors [00:23:28–00:25:33]
Final Thoughts [00:25:42–00:26:40]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Auditing the Cybersecurity Program Certificate
Global Perspectives and Insights: Cybersecurity
Technology Hub
Knowledge Centers: Artificial Intelligence
Privacy and Data Protection: Part 3
2025 Financial Services Exchange Conference

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech Sponsored by Grant Thornton Cloud security has become a top board-level concern and a permanent fixture on audit plans. In this companion episode to the Global Best Practices’ A Roadmap to Auditing Cloud Security, Adam Ross talks with Vik Rai and Aadesh Gandhre about the challenges of auditing in multi-cloud environments, regulatory requirements, and the importance of governance and shared responsibility. They explore skill gaps, third-party risk, frameworks, and practical approaches to building a phased cloud security audit program, helping internal auditors strengthen resilience and provide real value.

HOST: Adam Ross, CIA, CISA Partner, Grant Thornton Advisors, LLC

GUEST:Vik Rai, CISSP, CISA Managing Director, Grant Thornton Advisors, LLC

Aadesh Gandhre, CISA, CAMS (Sanctions), ITIL 4, Certified Cryptocurrency Auditor, Certified in Cybersecurity Chief Audit Executive, DTCC

KEY POINTS:

Introduction [00:00–00:00:47]
Why Cloud Security Matters Now [00:00:51–00:03:10]
Board-Level Visibility and Audit’s Role [00:03:12–00:05:51]
Regulatory Expectations and Frameworks [00:05:54–00:10:28]
Skills and Governance at the Board Level [00:11:14–00:13:49]
Shared Responsibility and Security Models [00:14:05–00:17:51]
Resiliency, Outages, and Accountability [00:17:13–00:18:57]
Starting a Cloud Security Audit [00:19:08–00:21:46]
Upskilling Auditors for Cloud Environments [00:22:14–00:23:05]
Cloud Security Posture Management (CSPM) [00:23:15–00:27:54]
Phased and Risk-Based Audit Planning [00:29:07–00:35:42]
Final Thoughts [00:37:02–00:40:43]
Closing [00:41:28–00:41:46]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Global Best Practices: A Roadmap To Auditing Cloud Security
Webinar: Hybrid Cloud Security: A Primer for Internal Auditors
Tech: Control in the Cloud
2025 Financial Services Exchange Conference

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All Things Internal Audit: Fraud Podcast "A Fraudster’s Second Act"

Listen to The IIA’s Fraud Podcast, brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department.

In this episode, a once-trusted employee reemerges after prison with the same charm that once won over colleagues. But beneath the polished image, new schemes quietly unfold, raising the question: how far can fraud go before strong controls bring it to light?

Access the full article here.Read the October issue here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person.

Chapters:

Introduction to the Case (00:00:00)
Part 1: The Generous Colleague (00:00:26)
Part 2: A Fresh Start (00:02:22)
Part 3: The Payroll Play (00:04:05)
Part 4: Caught in the Net (00:05:28)

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The Institute of Internal Auditors Presents: All Things Internal AuditIn this special episode, hear from Manisha and Iresh Anarkat; a mother and son whose paths in volunteering highlight two sides of the internal audit pipeline. Manisha shares how chapter leadership builds community, skills, and opportunity, while Iresh offers a student’s perspective on discovering the CIA, promoting the profession on campus, and stepping outside his comfort zone. Together, they show why volunteering, whether two hours a month or leading a chapter, matters for today and tomorrow.

HOST:Catherine Brown Associate Manager of Content Development, Producer, The IIA GUESTS: Manisha Anarkat, CPA Managing Partner, MNA FintTech Services President, IIA-Northern California East Bay Chapter Iresh Anarkat Student, California Polytechnic State University-San Luis Obispo Chapter Certification Officer, IIA-Northern California East Bay KEY POINTS:

Introduction [00:00–00:00:35]
Chapter Goals and Priorities [00:00:41–00:01:36]
Why Volunteer? [00:01:36–00:02:43]
Finding Value in Networking and Mentorship [00:02:43–00:03:54]
Challenges of Chapter Leadership [00:04:06–00:05:21]
Building the Internal Audit Pipeline [00:05:27–00:07:32]
Engaging Students on Campus [00:07:44–00:08:52]
Lessons from Leadership and Professional Growth [00:09:01–00:12:18]
The Value of Volunteering [00:13:02–00:13:32]
Advice for New Volunteers [00:14:03–00:15:16]
Student Perspective: Getting Involved [00:15:16–00:16:08]
Promoting Internal Audit Awareness [00:16:16–00:16:56]
Rewards and Challenges of Student Leadership [00:17:01–00:18:07]
Networking and Career Exposure [00:18:17–00:18:45]
Advice for Students Considering Volunteering [00:18:55–00:19:20]
Closing Thoughts [00:19:26–00:19:30]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 Financial Services Exchange Conference
Volunteer Leadership Opportunities
Volunteer with your local IIA Chapter and Affiliates
Vision 2035

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Benito Ybarra sits down with Rick Walke to discuss the newly updated Internal Audit Practitioner™ (IAP™) designation. They explore its value as a permanent credential, its role as a stepping stone to the Certified Internal Auditor® (CIA®), and how it equips internal auditors with foundational knowledge. The conversation highlights the IAP’s global reach, employer credibility, and practical benefits for students, rotational auditors, and professionals at the start of their audit journey.

Visit the Certifications page on theiia.org for additional information.

HOST:Benito Ybarra, CIAExecutive Vice President, Global Standards, Guidance, and Certifications, The IIA

GUEST:

Rick Walke, CIA, QIAL, CRMA, CPAVice President, Internal Audit and Risk Management, FORUM Credit Union

Key Points

Introduction [00:00–00:00:38]
The 18-Month Development Process [00:01:23–00:01:49]
Making the IAP Permanent and a CIA Stepping Stone [00:01:49–00:02:36]
Clearing Up Confusion: IAP vs. CIA Part One [00:02:39–00:03:45]
Structured Learning for New Auditors [00:04:08–00:05:17]
Target Audiences [00:05:47–00:06:54]
Building Foundational Knowledge and Ethics [00:07:06–00:07:53]
Reliability and Employer Confidence [00:08:17–00:09:04]
CIA Exam Alignment and Credibility [00:09:04–00:09:29]
Studying the Syllabus: Key Sections [00:09:29–00:10:54]
Governance, Risk, and Fraud Concepts [00:11:08–00:12:18]
Portability of Knowledge Across Careers [00:12:18–00:13:25]
Making the Case to Employers for Support [00:13:26–00:14:07]
Employee Development and Organizational Strength [00:14:32–00:15:02]
Global Accessibility [00:15:59–00:16:20]
Worldwide Recognition and Value [00:16:20–00:17:07]
A Team Effort [00:17:13–00:17:39]
Closing Remarks [00:17:39–00:18:13]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

2025 Financial Services Exchange Conference
CIA 2025
IAP 2025
CIA Exam: Why and How it is Changing
Global Internal Audit Standards
Certification Candidate Handbook
Certificate Programs

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The Institute of Internal Auditors Presents: All Things Internal Audit TechSponsored by DataSnipper In this companion episode to the Internal Audit: The Catalyst for Strong AI Governance Global Best Practices linked in the show notes, Mike Levy sits down with Vidya Peters, CEO of DataSnipper, to discuss how AI is reshaping audit work and how internal auditors can lead the charge. They discuss real-world leadership lessons, pitfalls in AI adoption, and practical steps for auditors looking to evolve with emerging technologies.

HOST:Mike Levy, CIA, CRMA, CISSPCEO, Cherry Hill Advisory

GUEST:Vidya PetersCEO, DataSnipper

KEY POINTS:

Introduction [00:00–00:00:23]
AI’s Rapid Evolution in Audit [00:00:38–00:02:38]
Balancing Change Management With Innovation [00:02:46–00:05:13]
Embedding GenAI into Auditor Workflows [00:05:21–00:07:50]
Governance Missteps and Shadow AI [00:08:27–00:10:54]
Auditors as Advisors in AI Governance [00:11:03–00:11:37]
Compliance and Regulatory Considerations [00:11:38–00:12:34]
The Future of Agentic AI in Audit [00:13:16–00:14:47]
Resource Shortages and Doing More with Less [00:15:20–00:16:05]
Audit Under Siege: Talent, Regulation, Quality [00:16:12–00:17:51]
Why AI Won’t Replace Auditors [00:18:07–00:19:59]
Three Waves of AI Change in Audit [00:20:20–00:21:07]
What Auditors Should Do to Prepare [00:21:19–00:22:53]
Final Advice for Auditors [00:23:35–00:24:50]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 IGNITE Conference
Global Best Practices: Internal Audit: The Catalyst for Strong AI Governance
Knowledge Centers: Artificial Intelligence
Course: Leveraging Artificial Intelligence in Internal Audit
Tools: Artificial Intelligence 101 for Internal Auditors
Webinar: Demystifying Artificial Intelligence
Internal Auditor Magazine: A Guide to GenAI

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The Institute of Internal Auditors Presents: All Things Internal AuditBenito Ybarra sits down with IIA–St. Louis Chapter leaders Sarah Knox-Hansen and Steven Yashuk to discuss why volunteering matters. From being “voluntold” to leading by choice, they share how chapter work strengthens leadership skills, builds camaraderie, and keeps auditors energized. They also explore post-COVID engagement challenges, creative programming shifts, and practical advice for anyone considering raising their hand to get involved.

HOST: Benito Ybarra, CIA Executive Vice President, Global Standards, Guidance, and Certifications, The IIA

GUESTS:Sarah Knox-Hansen, CPA Principal, Anders Board of Governors Immediate Past President, IIA–St. Louis Chapter

Steven Yashuk, CIA, CISA, CFE Senior Auditor, University of Missouri SystemSecretary, IIA–St. Louis Chapter

KEY POINTS:

Introduction [00:00–00:00:35]
How They First Got Involved [00:00:45–00:01:30]
Connecting to the Profession Through Chapter Work [00:01:51–00:02:22]
Post-COVID Engagement Challenges [00:02:37–00:03:15]
Leadership Skills Gained Through Volunteering [00:03:34–00:04:52]
Fun and Networking in Chapter Life [00:04:57–00:05:34]
Lessons Learned [00:06:03–00:06:47]
Shared Chapter Struggles Across Regions [00:06:52–00:07:22]
Why Volunteers Are So Essential [00:08:29–00:09:19]
Personal and Professional Benefits [00:09:28–00:10:20]
Final Thoughts [00:10:35–00:10:55]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 IGNITE Conference
Volunteer with your local IIA Chapter and Affiliates
Emerging Leaders Mentoring Program
Building a Better Auditor: Why Join the Emerging Leaders Mentoring Program?

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The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Carey Blakeman talks with Doris Myles about why influence can be more powerful than authority in internal auditing. Doris shares lessons from more than 20 years leading audits across global organizations and mission-driven institutions, emphasizing relationship mapping, knowing your audience, storytelling, and building trust well before an audit begins.

HOST:Carey Blakeman, CIA, CPADirector of Corporate Governance Engagement, The IIA

GUEST:Doris Myles, CIA, CPA, CITPDirector of Internal Audit, St. Jude Children’s Research Hospital

KEY POINTS:

Introduction [00:00–00:00:22]
Evolving Leadership Styles [00:00:32–00:02:05]
Influence vs. Authority in Internal Audit [00:02:08–00:03:53]
Relationship Mapping and Building Trust [00:04:11–00:06:11]
Communication Mistakes Auditors Make [00:07:21–00:08:29]
Essential Soft Skills for Auditors [00:08:46–00:11:14]
Storytelling to Build Confidence and Influence [00:10:45–00:11:14]
Leading Through Transformation [00:11:55–00:15:33]
Building Influence Across Departments [00:15:41–00:17:55]
Final Advice: Mastering the Art of Storytelling [00:18:31–00:19:32]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 Enterprise Risk Management Virtual Conference
'Mastering Soft Skills In Internal Audit,' All Things Internal Audit Podcast
Communication Skills for Auditors: Interviewing and Negotiating Course
Talent Management: Recruiting, Developing, Motivating, and Retaining Great Team Members Practice Guide
IIA's Internal Audit Competency Framework
Volunteer with your local IIA Chapter and Affiliates

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The Institute of Internal Auditors Presents: All Things Internal Audit TechSponsored by KPMG and Workiva In this companion episode to the Transforming Audit Through AI Global Best Practices, Charles King talks with Kelsey Murphy about what it takes to drive meaningful AI adoption in internal audit. They discuss the role of education, trust, leadership buy-in, and everyday experimentation. From training tips to real-world wins, this episode is a guide for teams looking to integrate AI into audit workflows with strategy, not just buzzwords.

HOST: Charles King, CIA, CPA, CFE, CIPPPartner, AI in Internal Controls Leader, KPMG

GUESTS:Kelsey MurphySenior Solution Engineer, Workiva

KEY POINTS:

Introduction [00:00–00:00:36]
Focusing AI Education on the “Why” [00:02:00–00:03:52]
Defining Goals Before Use Cases [00:04:02–00:05:24]
Ongoing AI Training Beyond Workshops [00:05:48–00:08:07]
Tone at the Top and Champions Networks [00:08:07–00:09:57]
Learning Through Personal and Professional Use [00:10:10–00:12:15]
Overcoming Trust Challenges and Building Skill [00:13:25–00:15:39]
AI as an Editor vs. Creator [00:15:42–00:17:36]
Creating a Culture of Innovation [00:19:21–00:20:59]
Real-World Risk Assessment Time Savings [00:21:06–00:22:58]
Measuring AI’s Impact: Quantitative and Qualitative [00:23:06–00:24:38]
Quality as a Race to the Top [00:24:53–00:27:00]
The Future of Audit Work with Integrated AI [00:27:50–00:29:56]
Encouraging Adoption and Establishing Norms [00:32:16–00:34:54]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 Governance, Risk & Controls Conference
Global Best Practices: Transforming Audit Through AI
Getting Started With: Generative AI
Knowledge Centers: Artificial Intelligence
Course: Leveraging Artificial Intelligence in Internal Audit
Tools: Artificial Intelligence 101 for Internal Auditors
Online Exclusive: Auditing Artificial Intelligence
Webinar: Demystifying Artificial Intelligence
Internal Auditor Magazine: A Guide to GenAI

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The Institute of Internal Auditors Presents: All Things Internal AuditBusiness leaders weigh in on what good governance really means. In this special episode, Christine Janesko shares additional insight from her interviews for Internal Auditor magazine’s “Fortune Favors the Wise” article. Hear expert takes on balancing governance, avoiding regulatory pitfalls, and internal audit’s role in keeping organizations on track.

HOST:Catie Brown Associate Manager Producer, Content Development, The IIA

GUESTS:Christine JaneskoSenior Editor, Internal Auditor magazine, The IIA

Don Sinko, CPARetired Chief Integrity Officer, Cleveland Clinic

Tom Sanglier, CIA, CPA, CRMAChief Audit Executive, Leidos

Carolynn Chalmers,CEO, Good Governance Academy

Lawrence Leung, CIA, CPA, CRMASenior Director, Legal Entity Controlling, Adidas

KEY POINTS:

Introduction [00:00–00:00:43]
The Power of Structure and Independence [00:00:56–00:03:10]
From Reporting to Results [00:03:16–00:05:05]
CAE as the Board’s Secret Weapon [00:05:14–00:08:03]
Measuring Maturity with ISO 37004 [00:08:13–00:10:12]
Avoiding Governance Fatigue [00:10:27–00:12:29]
Governance vs. Innovation: A Goldilocks Problem [00:12:32–00:16:17]
Closing Thoughts [00:16:20–00:17:02]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 Governance, Risk & Controls Conference
“Fortune Favors the Wise,” Internal Auditor
Governance Resource Center
Toolkit: Governance

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The Institute of Internal Auditors Presents: All Things Internal Audit Internal audit is a relationship business. In this episode, Mike Levy sits down with Stacey Lynch to explore how authentic connections -- whether through mentorship, volunteerism, or daily audit work -- can elevate your career, improve audit outcomes, and expand your professional network.

HOST:Mike Levy, CIA, CRMA, CISSPCEO, Cherry Hill Advisory

GUEST:Stacey Lynch, CIA, CRMADeputy City Auditor, City of Phoenix

KEY POINTS:

Introduction [00:00–00:00:24]
Lynch’s Background and IIA Volunteer Work [00:00:35–00:01:30]
The Value of Volunteering and Organizational Support [00:01:30–00:02:10]
Building Relationships While Maintaining Objectivity [00:02:10–00:04:11]
Using Relationships to Drive Positive Change [00:04:11–00:06:24]
Mutual Respect, Learning, and Full Audit Storytelling [00:06:24–00:06:58]
The Power of Networking Through Chapters [00:06:58–00:08:26]
Maintaining Relationships Across Geographies [00:08:59–00:10:56]
Common Networking Mistakes [00:10:56–00:12:28]
Using Your Network to Stay Current on Trends [00:12:28–00:14:52]
The Future of Networking and AI’s Role [00:14:52–00:16:48]
Balancing Independence with Relationship Building [00:16:48–00:19:06]
Mentorship Experiences and Benefits [00:19:06–00:21:10]
Building and Managing Your Professional Rolodex [00:21:10–00:24:32]
Final Thoughts: Volunteer and Get Involved [00:24:32–00:25:07]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 Governance, Risk & Controls Conference
Volunteer with your local IIA Chapter and Affiliates
Emerging Leaders Mentoring Program
Building a Better Auditor: Why Join the Emerging Leaders Mentoring Program?

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The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Lindsay Patterson speaks with Dennis Applegate about how internal audit education is shaping the future of the profession. From addressing the talent pipeline shortage to giving students hands-on experience with risk assessments and mock audit plans, Dennis Applegate shares how academic programs can inspire the next generation of internal auditors — and how professionals can get involved.

HOST:Lindsay Patterson, CIA, CPAExecutive Vice President of Membership, Marketing & Communications, The IIA

GUEST:Dennis Applegate, CIA, CPA, CMA, CFEAssociate Clinical Professor, Albers School of Business, Seattle University

KEY POINTS:

Introduction and Pipeline Challenges [00:00-00:02:40]
Applegates’s Background and Teaching Experience [00:01:03-00:01:56]
Declining Enrollment in Accounting and Internal Auditing [00:02:03-00:03:22]
Integrating Internal Auditing into Business Curricula [00:03:22-00:04:44]
Raising Awareness Beyond Accounting Programs [00:04:44-00:05:40]
Internal Audit Course Objectives and Frameworks [00:05:58-00:07:52]
Emphasizing Enterprise Risk Management [00:07:53-00:10:58]
Hands-On Learning: Team Projects and Risk Assessments [00:10:58-00:14:37]
Presenting to Hypothetical Audit Committees [00:14:37-00:16:16]
Audit Plan Development and Risk Prioritization [00:16:16-00:18:49]
Student Outcomes and Passing the CIA Exam [00:18:49-00:20:26]
Career Paths in Internal Auditing and Risk Advisory [00:20:26-00:21:23]
Advice for Universities and Professors [00:21:23-00:22:54]
Broader Curriculum Benefits and Enrollment Growth [00:23:03-00:24:51]
Closing Thoughts and Encouragement for Educators [00:24:51-00:25:34]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 Governance, Risk & Controls Conference
Internal Auditing Education Partnership (IAEP) Program
Vision 2035: The Future of Internal Audit
Internal Audit Competency Framework
Learning Center

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Erin Banet discusses her transition from Big Four auditor to internal audit executive. Banet shares lessons on building strategic relationships, mentoring rising talent, and strengthening internal audit’s role. She also highlights creative recruitment strategies, evolving audit committee communications, and how to lead with intention in a changing talent market.

HOST:Logan WamsleyAssociate Manager, Content Development, The IIA

GUEST:Erin Banet, CPASVP, Chief Audit and Risk Officer, Humana

KEY POINTS:

Introduction and Background [00:00–00:01:20]
Climbing to CAE [00:01:20–00:02:50]
Audit Committee Relationships [00:02:50–00:03:33]
Strategic Networking and Internal Branding [00:03:33–00:05:52]
Mentoring and Elevating Future Leaders [00:06:06–00:07:30]
Rotation and Talent Development Programs [00:07:40–00:08:48]
Talent Gaps and New Recruitment Strategies [00:08:48–00:10:44]
Creative Job Descriptions and Hiring Criteria [00:10:44–00:12:36]
Pitching the Profession to New Talent [00:12:36–00:13:45]
Leadership Reflections [00:13:45–00:14:55]
Audit Committee Communication and Feedback [00:14:55–00:17:15]
Streamlining Audit Reports for Impact [00:17:23–00:18:45]
Final Thoughts and Wrap-Up [00:18:45–00:18:56]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 Governance, Risk & Controls Conference
CAE Bulletin
Effective Stakeholder Communication for CAEs
Internal Auditing Competency Framework

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

Quantum computing might sound futuristic, but internal auditors need to prepare now. Bill Truett catches up with Nick Reese to talk about what’s changed in the quantum space — including new cryptography standards — real-world risks, and what internal auditors can do today to get ready. HOST:Bill Truett, CIA, CISA Senior Manager, Standards & Guidance, IT, The IIA

GUEST:Nick Reese Co-founder and Chief Operating Officer, Frontier Foundry Adjunct Professor, New York University

KEY POINTS:

Introduction and What's New in Quantum [00:00-01:34]
What is Quantum Computing? [00:01:34-05:57]
Milestones in Quantum Development [00:05:58-07:50]
Quantum + AI? Not Yet [00:08:12-09:58]
What Auditors Should Know About NIST Standards [00:10:00-11:54]
Immediate Steps for Internal Audit [00:13:15-17:38]
Legislation and Regulatory Outlook [00:20:28-22:19]
Global Threats and Historical Analogies [00:22:20-26:11]
Key Terms Auditors Should Learn [00:26:17-28:34]
Training Resources [00:28:35-31:00]
Opportunities Beyond Risk Management [00:31:00-34:11]
The Five-Year Vision [00:34:16-37:21]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 Governance, Risk & Controls Conference
All Things Internal Audit: Quantum Computing
GTAG: Assessing Cybersecurity Risk
Cyber Resource Center
Post-Quantum Cryptography Roadmap – DHS.gov
NIST’s Post-Quantum Cryptography Project

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Mike Levy and Shontelle Mixon discuss the growing risks tied to fourth-party relationships. They discuss how internal auditors can leverage technology, enhanced contracts, and cross-functional collaboration to pinpoint, track, and reduce those downstream risks. They break down how internal audit's role is evolving in a world shaped by cybersecurity, AI, and shifting regulations.

HOST:Mike Levy, CIA, CRMA, CISSPCEO, Cherry Hill Advisory

GUEST:Shontelle Mixon, CPADivisional SVP, Internal Audit and Special Investigations, Healthcare Service Corporation

KEY POINTS:

Introduction [00:00–00:00:38]
What Is Fourth-Party Risk? [00:00:38–00:01:52]
Evolution of Risk and Offshoring Trends [00:01:52–00:02:32]
Mitigating Fourth-Party Risks [00:02:32–00:03:47]
Steps for Maturing a Vendor Risk Program [00:03:47–00:04:50]
The Challenge of Shadow IT [00:04:50–00:05:54]
Data Mining and Continuous Monitoring [00:05:54–00:06:59]
Beyond the SOC Report [00:06:59–00:08:27]
Getting Started Without Tech [00:08:27–00:09:32]
Cybersecurity as a Starting Point [00:09:32–00:10:44]
Educating the Audit Committee [00:10:44–00:12:00]
Real-Time Monitoring and Vendor Audits [00:12:00–00:13:09]
Misconceptions About Outsourcing Risk [00:13:09–00:13:56]
Preparing for the Future [00:13:56–00:15:32]
Pitfalls in Contracting [00:15:32–00:16:38]
First Step for New Audit Functions [00:16:38–00:17:12]
Aligning with Organizational Risk Priorities [00:17:12–00:18:36]
Getting Executive Buy-In [00:18:36–00:20:06]
Supporting Smaller Audit Shops [00:20:06–00:21:14]
Final Advice [00:21:14–00:21:58]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

2025 International Conference
Learning Solutions: Navigating Third and Fourth Party Risks
Learning Solutions: Auditing Third-Party Risks

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Logan Wamsley talks with George Barham about The IIA’s Cybersecurity Topical Requirement. They discuss how internal audit functions should prepare for its 2026 effective date, and why CAEs should take action now. The conversation also highlights the requirement's companion user guide, outsourcing considerations, framework references, and IIA resources available to help internal audit functions conform with confidence.

HOST:Logan WamsleyAssociate Manager, Content Development, The IIA

GUEST:George Barham, CIA, CRMA, CISA,Director, Standards & Guidance, The IIA

KEY POINTS:

Introduction [00:00-00:00:21]
Background on the Cybersecurity Topical Requirement [00:00:21-00:01:31]
Key Feedback and Early Implementation Advice [00:01:31-00:03:09]
Tips from CAEs on Getting Started [00:03:09-00:04:37]
How to Use the Companion User Guide [00:04:37-00:05:57]
Outsourcing Considerations [00:05:57-00:07:30]
Framework References and Mapping [00:07:30-00:09:37]
Keeping Up with the Evolving Cyber Landscape [00:09:37-00:11:30]
Annual Review and Updates [00:11:30-00:12:24]
Advice as the Effective Date Approaches [00:12:24-00:14:26]
Additional IIA Resources and Support [00:14:26-00:16:38]
Final Thoughts [00:16:38-00:18:23]

THE IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

Cybersecurity Topical Requirement
Executive Knowledge Brief: The Cybersecurity Topical Requirement in Practice
GTAG: Assessing Cybersecurity Risk
2025 Cybersecurity Virtual Conference
Cyber Resource Center
A New Tool to Monitor Established Risks

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Levy sits down with Rania Bejjani to discuss what it takes for internal auditors to become strategic business partners. From mindset shifts and organizational alignment to building trust and influencing change, Bejjani shares insights grounded in global experience. The conversation covers the evolving role of internal auditors, essential competencies, and how to earn a seat at the table by becoming a catalyst for strategic value.

HOST:Mike Levy, CIA, CRMA, CISACEO and managing principal, Cherry Hill Advisory GUEST:Rania Bejjani, CIA, CGMA, Founder and CEO, RB Advisory & Consultancy Former CAE at VEON, FirstGroup and Colt Technology Services

Key Points

Introduction [00:00–00:00:37]
Defining Strategic Business Partnering [00:00:37–00:03:15]
Trusted Advisor vs. Strategic Partner [00:03:15–00:06:05]
Earning a Seat at the Table [00:06:05–00:07:45]
Shifting from Problem Identifier to Problem Solver [00:07:45–00:09:40]
Transformation Starts with Self-Assessment [00:09:40–00:12:21]
Hiring for Mindset Over Skillset [00:12:21–00:15:33]
Why Emotional Intelligence Matters [00:15:33–00:17:56]
The Multifaceted Auditor [00:17:56–00:20:43]
Transformation in Action [00:20:43–00:25:34]
Overcoming Resistance and Changing Perceptions [00:25:34–00:29:28]
Closing Thoughts [00:29:28–00:29:59]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

2025 International Conference
Global Internal Audit Standards
Global Best Practice: Small Audit Functions, Large Audit Abilities

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, George Barham talks with Skip Langlois about the unique challenges and opportunities of small internal audit functions. They discuss definitions of a small function, advice for starting one, managing expectations, building relationships and developing future leaders in a small audit environment. Langlois also shares insights on leveraging AI and why emotional intelligence matters as as much as technical skill in a small audit environment.

HOST:George Barham, CIA, CRMA, CISA,Director, Standards & Guidance, The IIA GUEST:Martin “Skip” Langlois, CIA, CPA, CISA, CFE, CRMA Senior Vice President and Chief Audit Executive, Encova Insurance

Key Points

Introduction [00:00-00:00:38]
Defining a Small Audit Function [00:00:56-00:01:22]
Advice for Starting a Small Audit Function [00:02:03-00:03:48]
Building Relationships and Credibility [00:04:12-00:06:06]
Identifying Stakeholders and Internal Relationships [00:06:13-00:08:03]
Scope and Focus of Small Functions [00:08:13-00:10:22]
Networking and External Relationships [00:10:22-00:11:50]
Making the Case to Expand a Small Team [00:12:15-00:13:48]
Recruiting and Retaining Top Talent [00:13:59-00:15:24]
Leveraging AI in Small Functions [00:15:35-00:17:15]
Leadership Lessons from the Military [00:17:15-00:19:42]
Final Thoughts [00:19:44-00:19:56]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

2025 AuditSphere Virtual Conference
Resources: Small Audit Function Resources Exchange
Global Best Practice: Small Audit Functions, Large Audit Abilities

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All Things Internal Audit: Fraud Podcast"The Out of Control Controller" Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. This series provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department. In this episode, Bruce Kraus investigates a shocking embezzlement case at Allied Engineering involving longtime controller Jane Simmons. With lax oversight and too much unchecked authority, Simmons executes 11 different schemes over five years. From gift card grifts, to a ghost payroll, and a company car gone rogue, this case shows how even trusted employees can exploit internal control gaps. IIA members can access the full article here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, online and in-person. Chapters:

Part 1: A Swipe Too Far (00:00:23)
Part 2: A Wiped Drive and a Widening Scope (00:01:54)
Part 3: A Pattern of Deception (00:03:14)
Part 4: Aftermath and Lessons (00:05:49)

Resources Mentioned: * Association of Certified Fraud Examiners (ACFE) * Internal Auditor magazine (June Issue)

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Christina Brune talks to Rick Walke and André Vertamatti about the major updates to the Certified Internal Auditor (CIA) exam and the Internal Audit Practitioner (IAP) program. They discuss the motivations behind the changes, how the updated Global Internal Audit Standards influenced the new exam, and what candidates can expect. The conversation also highlights the importance of aligning certification with real-world internal audit practices and the future of the profession.

Visit the Certifications page on theiia.org for additional information.

HOST:Christina Brune Director, Exam Development, The IIA

GUEST:

Rick Walke, CIA, CPA, CRMA, QIALVice President, Internal Audit and Risk Management, FORUM Credit UnionCommittee Chair, IIA Exam Development Committee

André Vertamatti, CIA, CPA, CRMAHead of Internal Audit, Volkswagen Financial Services Brazil and LM Soluções de MobilidadeVice Chair, IIA Exam Development Committee

Key Points

Introduction [00:00-00:37]
Overview of CIA Exam Changes [00:38-01:42]
Why Now? Motivation Behind the Updates [01:43-02:39]
Incorporating the Global Internal Audit Standards [02:40-04:25]
Testing Topical Requirements [04:26-06:01]
What Candidates Need to Know [06:02-07:30]
Study Options and Preparation Tips [07:31-08:33]
Why the New Exam is Better [08:34-10:52]
Impact on the Profession [10:53-12:20]
Internal Audit Practitioner (IAP) Program Changes [12:21-15:38]
Why IAP Updates Matter [15:39-17:38]
Final Thoughts [17:39-18:38]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

2025 International Conference
CIA 2025
IAP 2025
CIA Exam: Why and How it is Changing
Global Internal Audit Standards
Certification Candidate Handbook
Certificate Programs
Cybersecurity Topical Requirement

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Charles King talks with Debbie Lew about the transformative role of artificial intelligence in internal auditing. They discuss the integration of AI tools like Copilot, the importance of prompt writing, and how AI is enhancing audit processes. The conversation also covers training strategies, real-world applications, and the impact of AI on stakeholder engagement.

HOST: Charles King, CIA, CPA, CFE, CIPP Partner, AI in Internal Controls Leader, KPMG US

GUEST: Debbie Lew, CISA, CRISC, CHIAP Senior Vice President and Chief Audit Executive, Kaiser Permanente

Key Points:

Introduction [00:00-00:38]
Inside Kaiser Permanente’s Internal Audit Team [00:39-02:14]
AI Adoption at Kaiser Permanente [02:15-03:21]
Prompt Writing as a Core Skill [03:22-04:10]
Guidance Manuals and Prompt Libraries [04:11-05:02]
Building AI Agents to Support Audits [05:03-05:51]
Training, Communication, and Driving Adoption [05:52-07:23]
Innovative Applications of GenAI in Audit [07:24-08:28]
Inspiring a Tech-Forward Culture [08:29-10:06]
Final Thoughts [10:07-10:31]

IIA Related Content: Interested in this topic? Visit the links below for more resources.

2025 International Conference
Knowledge Centers: Artificial Intelligence
Auditing the Cybersecurity Program Certificate
Cybersecurity Topical Requirement
“Undercover AI,” Internal Auditor Magazine
The IIA’s Updated AI Auditing Framework

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, George Barham talks with Mike Callino about how agile methodologies and artificial intelligence are transforming internal audit functions. Mike shares practical insights on implementing agile auditing, the challenges and benefits of this approach, and how AI is being used throughout the audit lifecycle.

HOST:George Barham, CIA, CISA, CRMA Director, Standards & Professional Guidance, The IIA

GUEST:Mike Callino, CIA, CISA Senior Director, Internal Audit, Braze

Key Points

Introduction [00:00-00:00:27]
Defining Agile Auditing [00:00:28-00:01:12]
Applying Agile in Practice [00:01:13-00:03:03]
Metrics for Agile Success [00:03:04-00:04:15]
How Agile Auditing Has Evolved [00:04:16-00:06:06]
Getting Started with Agile [00:06:07-00:07:28]
Roles and Responsibilities in Agile [00:07:29-00:09:12]
Measuring Agile Success [00:09:13-00:10:04]
Training for Agile Adoption [00:10:05-00:11:20]
AI Use Cases in the Audit Lifecycle [00:11:21-00:14:51]
Common Misconceptions About Agile [00:14:52-00:16:12]
The Future of Agile and AI in Auditing [00:16:13-00:18:48]

IIA Related Content: Interested in this topic? Visit the links below for more resources:

2025 International Conference
Agile Auditing Course
Building a Better Auditor: Embracing Agile Audit
Agile Auditing: Transforming the Internal Audit Process.
Debunking Agile Myths

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, The IIA’s Lindsay Patterson talks with Anna Davis of Qualcomm about the crucial aspects of internal audit team formation and dynamics. They discuss hiring strategies in the current market, the importance of soft and hard skills, the challenges and benefits of remote and in-office work, and methods for fostering a strong team culture.

HOST:Lindsay Patterson, CIA, CPAExecutive Vice President , Membership, Marketing and Communications, The IIA

GUEST:Anna Davis, CPAVice President, CAE, Qualcomm

Key Points

Introduction [00:00-00:22]
Team Formation: Starting with Hiring [00:23-01:34]
In-Office Work and Recruitment Challenges [01:35-04:13]
Hard and Soft Skills and Business Acumen [04:14-06:00]
Retention and Career Growth Opportunities [06:01-07:05]
Team Size and Responsibilities [07:06-07:44]
Building a Team Culture [07:45-10:32]
The Value of Authentic Leadership [10:33-12:03]
Advice for Aspiring Audit Leaders [12:04-13:44]
Final Thoughts [13:45-14:44]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

2025 AuditSphere Virtual Conference
Tools for Audit Managers Course
IIA Group Membership
Group Training Solutions
All Things Internal Audit Podcast: 'Mastering Soft Skills in Internal Auditing,'
Building a Better Auditor: Optimizing Team Communication

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Andrew Guasp talks with Alex Gacheche about the importance of emotional intelligence (EQ) in the internal audit profession, especially in the context of AI advancements. They discuss how EQ can enhance internal audit effectiveness, the role of empathy and communication, and the impact of cultural differences on EQ. From active listening to handling difficult conversations, this episode unpacks the human side of internal auditing.

HOST:Andrew Guasp, CIA Senior Manager, Standards & Professional Guidance, The IIA

GUEST:Alex Gacheche, CISAHead of Internal Audit, Information Security, Technology Infrastructure, Emerging Technology, and AI, Meta

Key Points

Introduction [00:00–00:01:16]
What Is Emotional Intelligence? [00:01:17–00:03:34]
Human Judgment with AI [00:03:35–00:05:01]
Balancing Hard and Soft Skills [00:05:02–00:06:27]
Developing EQ in Auditing [00:08:42–00:11:51]
EQ in Communication and Reporting [00:11:52–00:13:16]
Training for EQ Skills [00:13:17–00:14:31]
Blending AI and EQ [00:14:32–00:15:49]
Resources to Grow EQ [00:15:50–00:18:24]
Using EQ in Remediation [00:18:25–00:21:42]
EQ in Planning and Information Gathering [00:21:43–00:24:01]
Cultural Sensitivity and Word Choice [00:24:02–00:26:32]
Leading Multigenerational Teams [00:26:33–00:30:17]
EQ’s Role in the AI Era [00:30:18–00:32:25]
Leadership, Retention, and EQ [00:32:26–00:35:02]
EQ in Walkthroughs and Meetings [00:35:03–00:40:47]
Final Thoughts [00:40:48–00:41:53]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

2025 AuditSphere Virtual Conference
Building a Better Auditor: The Powerful Synergy of EQ and AI
Knowledge Centers: Artificial Intelligence
'Mastering Soft Skills in Internal Auditing,' All Things Internal Audit Podcast
The IIA’s Updated AI Auditing Framework

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Charles King talks with Imraan Mulla about the transformative potential of AI in internal auditing. They discuss AI’s evolution from basic automation to advanced applications, the challenges of adoption, and the future of AI in internal auditing. The conversation also covers continuous monitoring, risk assessment, and the role of human judgment in an AI-driven world.

HOST:Charles King, CIA, CPA, CFE, CIPP, Partner, AI in Internal Controls Leader, KPMG LLP

GUEST: Imrankhan (Imraan) Mulla, Vice president, Analytics and Innovation, Capital One

Key Points

Introduction [00:00-00:00:21]
AI's Evolution in Internal Auditing [00:21-01:08]
Challenges of AI Adoption [01:08-02:16]
Driving AI Adoption and ROI [02:16-04:31]
The Future of Internal Audit with AI [04:31-05:57]
Prioritizing Investments in AI [05:57-08:10]
Continuous Monitoring and Targeted Audits [08:10-11:05]
Flexible Audit Plans and Risk-based Auditing [11:05-12:29]
Analyzing Unstructured Data [12:29-14:14]
Human Judgment and AI [14:14-16:06]
Building a Culture of Innovation [16:06-18:11]
Internal Audit as a Beacon for Innovation [18:11-20:48]
Agentic AI and Its Applications [20:48-22:49]
Final Thoughts [22:49-23:19]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

2025 AuditSphere Virtual Conference
Knowledge Centers: Artificial Intelligence
Auditing the Cybersecurity Program Certificate
Implementing The IIA’s New Cybersecurity Topical Requirement
Cybersecurity Topical Requirement
"Undercover AI," Internal Auditor magazine
The IIA’s Updated AI Auditing Framework

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Jacka talks with Anne Millage about his decision to end the “Mind of Jacka” blog after 900 posts. Mike shares some favorite posts, the origins of his ideas, and the role humor plays in his writing. He looks back at his internal audit career and offers his thoughts on the evolution of the profession.

Read Mike's 900th blog post: Mind of Jacka: 900 Posts: Now What?

Host:Anne Millage Director of content, The IIA

Guests: MikeJacka, CIA, CPA, CPCU, CLU Chief creative pilot at Flying Pig Audit, Consulting and Training Solutions Key Points:

Introduction [00:00-00:33]

Overview of Mike's contributions to the internal audit community through his writing.

Mike's Journey [00:34-02:19]

Discussion on Mike's career in internal auditing and his decision to start the blog.
Insights into Mike's unique approach to writing and humor in the internal audit profession.

Decision to End the Blog [02:20-04:07]

Mike explains why he decided to end the blog after 900 posts.
Reflection on the milestones and reasons behind his retirement.

Challenges and Causes [04:08-05:36]

The challenges Mike faced while writing the blog.
Discussion on the evolving nature of internal auditing and the profession's biggest challenges.

Popular Posts and Audience Engagement [05:37-07:54]

Anne and Mike discuss some of the most popular and commented-on blog posts.
Insights into why certain posts resonated with the audience and sparked discussions.

Humor in Internal Auditing [07:55-09:35]

Mike shares his experiences with incorporating humor into his writing.
The importance of not taking the profession too seriously and the impact of humor.

Remote Auditing and Modern Challenges [09:36-11:08]

Discussion on the topic of remote auditing and its effectiveness.
Mike's views on the current trends and challenges in the internal audit profession.

Future Plans [11:09-13:08]

Mike talks about his future plans post-retirement.
His continued involvement in training, writing, and other passions.

Final Thoughts [13:09-15:57]

Mike's advice for other internal auditors on writing and following their passions.

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

Mind of Jacka: 900 Posts: Now What?
Jacka, Mika."Alice In Auditland" Internal Auditor, Dec. 2009, pp. 56 - 61.
Jacka, Mike. Auditing Humor and Other Oxymorons. FPACTS, 2016.
Find more blogs and articles on Internal Auditor Magazine's website

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Levy speaks with Adam Neifach about the challenges of late audit responses — what they call the “dreaded 5:00 p.m. response.” They discuss why audit clients delay engagement, how to foster collaboration, and practical strategies for improving responsiveness.

Host:Mike Levy, CIA, CRMA, CISA, CEO and managing principal, Cherry Hill Advisory

Guests:

Adam Neifach, CIA, CPA, CISA, senior manager of Internal Audit, Frontier Airlines

Key Points:

Introduction [00:00-00:43]
The 5:00 PM Response [00:44-02:28]
- Explanation of the "5:00 PM response" and its impact on audit processes.
- Discussion on why audit clients delay engagement.
Challenges and Causes [02:29-03:36]
- Adam Neifach shares his experiences with late responses and the challenges they pose.
- Exploration of potential reasons behind delayed responses, including inefficiencies and reluctance.
Building Relationships [03:37-05:32]
- Importance of building relationships with audit clients to improve responsiveness.
- Strategies for fostering collaboration and understanding client perspectives.
Proactive Communication [05:33-07:03]
- The role of proactive communication in preventing late responses.
- Techniques for maintaining open and constant communication throughout the audit process.
Real-world Tactics [07:04-09:35]
- Adam Neifach shares real-world tactics from his own experience.
- Practical strategies for encouraging earlier engagement and ensuring smoother audits.
Cultural and Generational Differences [09:36-11:08]
- How cultural and generational differences impact audit responses.
- Adapting communication styles to different stakeholders.
Tactical Solutions [11:09-13:08]
- Specific tactics for dealing with delayed responses, including setting up pre-deadline meetings.
- Importance of addressing resource constraints and understanding client workloads.
Escalation and Management [13:09-15:11]
- When and how to escalate issues to management without damaging relationships.
- Balancing the need for timely responses with maintaining positive client relationships.
Final Thoughts [15:12-17:57]
- Final advice for auditors on improving audit response times and fostering collaboration.

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

2025 AuditSphere Conference
'Mastering Soft Skills in Internal Auditing,' All Things Internal Audit Podcast
The IIA's On-demand Communication Basics Course
The IIA's Effective Communication and Conflict Resolution for Internal Auditors Course

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All Things Internal Audit: Fraud Podcast"Too Close to the Sun" Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department. In this episode, Chief Audit Executive Robert Soar investigates Summit HVAC’s disastrous acquisition of Tan Solar. Rushed due diligence had missed unpermitted installations, deceptive sales tactics, and mounting legal troubles. Soar uncovers critical oversights, highlighting internal auditors’ role in preventing costly missteps. IIA members can access the full article here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, online and in-person. Chapters:

Introduction to the Case (00:00:01)
Part 1: Setting the World on Fire (00:00:23)
Part 2: Burning Money (00:01:57)
Part 3: Going Down in Flames (00:04:08)

Resources Mentioned: * Association of Certified Fraud Examiners (ACFE)

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Warren Stippich speaks with Ethan Rojhani about the evolving role of agentic artificial intelligence in internal auditing. They discuss how agentic AI differs from traditional AI, its impact on risk assessment, and the skills internal auditors will need to adapt. They talk about the ethical considerations, automation of controls testing, and the future of AI-driven audit execution.

Host: Warren Stippich, CIA, CRMA, CPA, national managing principal — Advisory Services Quality and Risk, Grant Thornton

Guest:

Ethan Rojhani, CPA, CFE, principal, Grant Thornton

Key Points

Introduction [00:00-00:00:06]
What is Agentic AI? [00:07-01:34]
Key Differences Between Traditional AI and Agentic AI [01:35-05:45]
The Future of Agentic AI in Internal Auditing [05:46-09:51]
Real-world Applications of Agentic AI in Internal Audit [09:52-12:25]
Shifting from Compliance to Advisory Roles [12:26-19:13]
Ethical and Risk Considerations [19:14-25:51]
The Future of Internal Auditors in an AI-driven World [25:52-30:34]
Advice for Auditors on Adopting AI [30:35-33:02]
Final Thoughts [33:03-36:04]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

The IIA's 2025 Analytics, Automation and AI Virtual Conference
The IIA's Vision 2035 Report
Knowledge Centers: Artificial Intelligence
Auditing the Cybersecurity Program Certificate
Implementing The IIA’s New Cybersecurity Topical Requirement
Cybersecurity Topical Requirement
"Undercover AI," Internal Auditor magazine
The IIA’s Updated AI Auditing Framework

Visit The IIA's website or YouTube channel for related topics and more.

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Deborah Poulalion and Andy Cook break down the 2025 North American Pulse of Internal Audit report. They discuss emerging trends, challenges, and opportunities for internal auditors, covering issues like strategy, funding, and artificial intelligence. The 2025 North American Pulse of Internal Audit report is sponsored by AuditBoard. The public consultation for the Third-Party Topical Requirement is open! Review the draft and share your feedback by April 20, 2025. Visit this link to access the public consultation draft to have your say!

Host:

Deborah Poulalion, senior manager, Research & Insights, The IIA

Guests:

Andy Cook, CIA, director, Professional Guidance – Financial Services, The IIA

Key Points:

Introduction (00:00-00:09)
The North American Pulse of Internal Audit report (00:10-00:31)
The impact of strategy and funding on internal audit (00:32-05:15)
The shift toward advisory services (05:16-08:41)
Technology risks and cybersecurity challenges (08:42-10:45)
The growing importance of data analytics (10:46-13:31)
The role of generative artificial Intelligence in internal audit (13:32-16:57)
Expanding responsibilities of chief audit executives (16:58-19:10)
Audit planning and resource allocation (19:11-22:36)
Gender trends in internal audit leadership (22:37-24:10)
Remote work trends in internal audit (24:11-28:41)
The Global Internal Audit Standards and available resources (28:42-29:40)
Final thoughts and closing remarks (29:41-30:25)

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

The IIA's Research & Reports Center
2025 Risk in Focus
Standards Knowledge Center

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned: * The IIA's 2025 North American Pulse Of Internal Audit * The IIA's Global Internal Audit Standards * The IIA's Vision 2035 Report * The IIA's Public Consultation for Third-Party Topical Requirement

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Levy talks with Mike Jacka about the growing role of advisory services in internal auditing. They discuss how today’s internal auditors are offering strategic insights that go beyond assurance work. They also cover how to balance objectivity with advisory work, how to fit advisory into audit planning, and how to show the value of these services.

Host:

Mike Levy, CIA, CRMA, chief executive officer and managing principal, Cherry Hill Advisory

Guests:

Mike Jacka, CIA, CPA, CPCU, CLU, chief creative pilot at Flying Pig Audit, Consulting and Training Solutions

Key Points:

Introduction [00:00-00:06]
The role of advisory services in internal audit [00:07-00:27]
Balancing objectivity with advisory work [00:28-02:06]
Early engagement and its impact on risk management [02:07-04:49]
Real-world example: social media consulting [04:50-05:56]
Advisory services in small vs. large internal audit functions [05:57-07:06]
Pre-implementation reviews as a key advisory opportunity [07:07-09:32]
Addressing the fear of losing objectivity in advisory work [09:33-10:45]
Demonstrating advisory value to audit committees [10:46-14:08]
Using assurance work to identify advisory opportunities [14:09-17:02]
Developing skill sets for effective advisory work [17:03-19:03]
The impact of strong relationships and trust in internal audit [19:04-22:41]
How the Global Internal Audit Standards support advisory services [22:42-26:06]
Fostering an advisory mindset within audit teams [26:07-28:18]
Strategies for internal auditors to enhance their influence [28:19-30:37]
Final thoughts and advice for internal auditors [30:38-32:00]

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

Learning Solutions: The Advisory Engagement

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned: * The IIA's Complete Global Internal Audit Standards * The IIA's Cybersecurity Topical Requirement * The IIA’s External Quality Assessment (EQA) * The IIA’s Emerging Leaders Mentoring Program

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Bill Truett talks with Nick Lasenko about the critical role of identity and access management in today’s organizations. They discuss common risks, best practices, and the impact of AI on identity and access management. The conversation also covers frameworks, regulatory requirements, and real-world use cases.

Host:

Bill Truett, CIA, CISA, senior manager, Standards & Professional Guidance, IT, The IIA

Guest: Nick Lasenko, CISA, CISSP, cybersecurity, privacy, and risk management practitioner

Key Points

Introduction [00:00-00:00:07]
Overview of identity and access management [00:00:08-00:00:31]
The financial impact of data breaches [00:00:32-00:01:26]
Challenges in detecting and responding to security incidents [00:01:27-00:02:26]
Common identity and access management risks for auditors [00:02:27-00:03:26]
Weak governance and its implications [00:03:27-00:04:26]
Siloed organizations and identity and access management complexities [00:04:27-00:05:26]
Regulatory frameworks and standards [00:05:27-00:07:26]
Identity and access management controls and data governance [00:07:27-00:09:26]
Real-world use cases and security incidents [00:09:27-00:11:26]
Horror stories and lessons learned in identity and access management [00:11:27-00:13:26]
Best practices for managing user access reviews [00:13:27-00:16:26]
Continuous authentication and its challenges [00:16:27-00:18:26]
Privileged access management and audit considerations [00:18:27-00:21:26]
The impact of AI and machine learning on identity and access management [00:21:27-00:23:26]
Final thoughts on strengthening identity and access management controls [00:23:27-00:25:26]
Closing remarks [00:25:27-00:31:43]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

Intermediate IT Auditing
Auditing IT Change Management
GTAG: Auditing Identity and Access Management, 2nd Edition
Fraud and Emerging Tech: Identity and Authentication with the Paycheck Protection Program
Implementing The IIA’s New Cybersecurity Topical Requirement
Cybersecurity Topical Requirement

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned

The IIA's 2025 Analytics, Automation and AI Virtual Conference
The IIA’s Updated AI Auditing Framework
NIST Cybersecurity Framework (CSF)
NIST AI Risk Management Framework
IBM Cost of a Data Breach Report 2024
CISA and NSA Guidance on Identity and Access Management

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Ernest Anunciacion and Tom Keaton discuss the evolving role of fraud analytics in internal auditing. They cover how data analytics and AI can improve fraud detection and prevention, along with the challenges and practical strategies for success.

Host: Ernest Anunciacion, CIA, head of product marketing, MindBridge

Guest: Tom Keaton, CIA, CRMA, CFE, CISA, director of Internal Audit, Crown Castle

Key Points

Introduction [00:00-00:00:06]
Ernest’s background [00:00:07-00:00:54]
Tom’s background [00:00:55-00:01:50]
Impact of data analytics and AI on fraud detection [00:01:51-00:04:27]
Challenges in implementing data analytics in internal audit [00:04:28-00:07:06]
Using data analytics for fraud investigation [00:07:07-00:09:32]
Predictive analytics and identifying fraud trends [00:09:33-00:12:06]
Continuous monitoring vs. early warning dashboards [00:12:07-00:15:45]
Skills required for fraud analytics [00:15:46-00:19:03]
Role of AI in fraud investigations [00:19:04-00:24:04]
Future of AI in internal audit [00:24:05-00:25:27]
Interesting fraud investigation stories [00:25:28-00:29:00]
Closing remarks [00:29:01-00:30:03]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

Fraud Analytics for Internal Auditors Certificate
Targeting Fraud With Data Analytics
Global Knowledge Brief: Data Analytics: Part 2: Gathering, Understanding, and Visualizing Data

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned

The IIA’s Updated AI Auditing Framework
2025 Fraud Virtual Conference

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All Things Internal Audit: Fraud Podcast"Frankenstein's Roadster" Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department. In this episode, Chief Audit Executive Frank Harley investigates a sophisticated synthetic fraud scheme at Speed Bird Automotive. The fraudster, posing as Sheila Jackson, exploited weak identity verification controls to purchase a luxury Mercedes SL Roadster. Harley's investigation reveals the dealership's vulnerabilities and highlights the critical role of internal auditors in detecting and preventing such fraud. Don't miss "Frankenstein's Roadster."IIA members can access the full article and bonus content here.

Interested in more fraud-related topics? Earn 6.6 CPEs by registering for The IIA's 2025 Fraud Virtual Conference, scheduled for February 20, 2025. Chapters:

Introduction to the Case (00:00:01)
Part 1: The Mysterious Customer (00:00:22)
Part 2: Cracks in the Controls (00:02:02)
Part 3: Fortifying the System (00:04:08

Resources Mentioned: * 2025 Fraud Virtual Conference * Association of Certified Fraud Examiners (ACFE)

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The Institute of Internal Auditors Presents: All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Dana Lawrence and Dhayalaruban Thangaraja discuss the complexities of auditing cryptocurrency and blockchain. They explore the unique challenges these technologies offer and share practical guidance for navigating this evolving landscape.

Host:

Dana Lawrence, senior director of fintech compliance, Pacific West Bank

Guests:

Dhayalaruban Thangaraja, internal audit director, BDO Malta

Key Points:

Introduction [00:00-00:00:07]
Ruban’s background [00:00:08-00:00:33]
Unique challenges in auditing cryptocurrency [00:00:34-00:03:26]
Cybersecurity risks and best practices [00:03:27-00:05:06]
Overview of regulatory frameworks and MiCA [00:05:07-00:07:06]
Preparing for regulatory compliance [00:07:07-00:09:32]
Advocating for governance enhancement [00:09:33-00:11:55]
Building technical knowledge for internal auditors [00:11:56-00:14:16]
Emerging trends in digital assets [00:14:17-00:17:48]
Practical steps for auditing cryptocurrency adoption [00:17:49-00:20:29]
Final tips for internal auditors [00:20:30-00:22:41] Closing remarks [00:22:42-00:33:25]

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

Blockchain and IT Governance
Online Exclusive: Setting the Standard for Crypto
Global Knowledge Brief: Fraud Part I: Fraud in the Cryptosphere
Privacy and Data Proection: Part 3
The IIA's Proposed Letter to Congress for Enhancing Corporate Governance at Cryptocurrency Exchanges

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned: * European crypto-assets regulation (MiCA) * Dhayalaruban Thangaraja (2024, August 27). Decoding Digital Assets: Challenges for Internal Auditors in the Crypto World * The IIA's Fraud Part I: Fraud in the Cryptosphere * The IIA's Proposed Letter to Congress for Enhancing Corporate Governance at Cryptocurrency Exchanges

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The Institute of Internal Auditors Presents: All Things Internal Audit

In today’s episode, to kick off the new year, we’re counting down your top 5 favorite episodes from 2024! From tackling AI risks and ethics to uncovering misleading greenwashing claims and exploring the next frontier of quantum computing, these episodes highlight the key issues shaping the internal audit profession. So, whether you’re a longtime listener or new to All Things Internal Audit, grab a seat and join us as we revisit the episodes that made the biggest impact in 2024. Let the countdown begin!

Episode 1: Tackling AI Risks and EthicsRobert Pérez, owner, Pérez Communication Solutions George Barham, director of standards & professional guidance, The IIA

Episode 2: Governance and Ethical Dilemmas in AI David Petrisky, director, professional standards, The IIA

Brian Willis, LBMC senior manager, cybersecurity advisor Charles King, managing director, advisory services, KPMG LLP Alex Gacheche, head of information security, Meta Ivan Martinez, managing director, internal audit, Goldman Sachs Ethan Rojhani, Grant Thornton principal, risk advisory services Wes Luckock, Grant Thornton senior manager, AI, automation and analytics Episode 3: Exposing Greenwashing Claims David Petrisky, director, professional standards, The IIA Edith Wong, forensic accountant in Investigations and Compliance, FTI Consulting Brian Wilmot, Compliance and Regulatory Counseling and Investigations and White Collar Defense Practices attorney at Paul Hastings LLP Episode 4: Quantum Computing's Impact on Internal Auditing Lynn Moehl, director of internal audit and chief audit executive, The IIA Nick Reese, co-founder and COO of Frontier Foundry & former director of emerging technology at Department of Homeland Security

Episode 5: Combating Financial Crime with AIRicardo Martinez, senior manager, Portfolio Strategy, The IIA

Antonio Cacciapuoti, head of internal audit, Eurizon Alessandro Casarotti, forensic and anti-financial crime director, PwC Luxembourg

Key Points:

Introduction [00:00:02 - 00:00:36]
Episode 1: Tackling AI Risks and Ethics [00:00:38 - 00:06:27]
- Overview of the AI auditing framework [00:00:54 - 00:01:41]
- Building an understanding within the organization [00:01:41 - 00:02:42]
- Governance, management, and internal audit domains [00:02:42 - 00:04:25]
- Engagement and leveraging relationships [00:04:25 - 00:05:25]
- Tools and resources for practitioners [00:05:25 - 00:06:27]
Episode 2: Governance and Ethical Dilemmas in AI [00:06:32 - 00:11:42]
- Introduction to AI governance and ethics [00:06:45 - 00:07:18]
- Addressing bias and ethical risks in AI [00:07:18 - 00:08:19]
- Monitoring and controlling AI models [00:08:19 - 00:09:20]
- Governance standards and independent monitoring [00:09:20 - 00:10:15]
- Challenges and strategies for maintaining ethical standards [00:10:15 - 00:11:42]
Episode 3: Exposing Greenwashing Claims [00:12:04 - 00:16:50]
- Introduction to greenwashing [00:12:10 - 00:13:00]
- Legal and regulatory aspects of greenwashing [00:13:00 - 00:14:19]
- Examples of greenwashing cases [00:14:19 - 00:15:08]
- Vague environmental claims and their scrutiny [00:15:08 - 00:16:02]
- Risks and impacts of greenwashing on companies [00:16:02 - 00:16:50]
Episode 4: Quantum Computing's Impact on Internal Auditing [00:17:00 - 00:22:58]
- ntroduction to quantum computing [00:17:04 - 00:17:34]
- Impact of quantum computing on internal auditing [00:17:34 - 00:18:23]
- Malicious use and cybersecurity risks [00:18:23 - 00:19:26]
- Current state and future potential of quantum computing [00:19:26 - 00:20:24]
- Security risks and workforce training for auditors [00:20:24 - 00:22:58]
Episode 5: Combating Financial Crime with AI [00:23:03 - 00:26:37]
- Introduction to AI in financial crime detection [00:23:18 - 00:24:08]
- Benefits of AI in transaction monitoring [00:24:08 - 00:25:03]
- Screening systems and reducing false positives [00:25:03 - 00:25:52]
- Training AI systems and cybersecurity considerations [00:25:52 - 00:26:37]

IIA Related Content: Interested in this topic? Visit the links below for more resources:

Auditing Artificial Intelligence Course
Demystifying AI: Internal Audit Use Cases for Applying New Technology
The IIA's ESG Certificate Program
The IIA's Environmental, Social and Governance Knowledge Center
The Big Idea: Quantum Computing
Elevating Performance and Adding Value Get to Know the New Cybersecurity Topical Requirement Webinar

Visit The IIA's website or YouTube channel for related topics and more.

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Soft Skills

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Jacka joins Mike Levy to discuss the importance of soft skills in internal auditing. They explore how emotional intelligence, communication, and relationship-building are crucial for auditors to drive change and add value to their organizations.

Host:

Mike Levy, CEO of Cherry Hill Advisory

Guest:

Mike Jacka, chief creative pilot at Flying Pig Audit, Consulting and Training Solutions

Key Points:

Introduction and Episode Overview [00:00:02]
The Importance of Soft Skills [00:00:26]
Evolution of Auditing and Soft Skills [00:01:43]
Recruiting for Success [00:02:51]
Driving Change Through Influence [00:04:48]
Training and Development [00:06:12]
Emerging Risks and Asking the Right Questions [00:08:18]
Advisory vs. Assurance Roles [00:09:06]
Adapting to Technology [00:10:16]
Diverse Hiring Practices [00:13:32]
Risks of Overreliance on Technology [00:16:33]
Future-proofing Internal Audit [00:20:11]
Key Takeaways for CAEs [00:24:27]
Closing Remarks [00:27:31]

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

Communication Skills for Auditors: Interviewing and Negotiating Course
Talent Management: Recruiting, Developing, Motivating, and Retaining Great Team Members Practice Guide
IIA's Internal Audit Competency Framework
Internal Auditor Magazine

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned: * J. Michael Jacka and Bryant Richards, "Stepping Into The Future," Internal Auditor magazine, April 2024 * Vision 2035

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Been There, Done That, Seen It All

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Jeffrey Ridley reflects on his decades-long career and helping to shape the internal audit profession. He discusses the evolution of corporate governance, the challenges posed by emerging technologies like AI, and the vital role of sustainability in auditing. With personal insights and practical advice for the next generation of auditors, Ridley inspires listeners to embrace imagination, curiosity, and professionalism to drive meaningful change in the world of internal auditing.

Host:

Catherine Brown, associate manager producer, Content Development, The IIA

Guest:

Jeffrey Ridley, visiting professor, University of Lincoln, IIA Member since 1966

Key Points:

Introduction and Episode Overview (00:00:02)
Jeffrey Ridley's Internal Audit Journey (00:00:40)
Challenges and Milestones (00:03:08)
Sustainability and ESG Auditing (00:06:01)
Evolution of Internal Audit Standards (00:08:30)
Collaboration and Professionalism (00:11:36)
Impact on Business and Public Sectors (00:13:17)
Personal Interests and Hobbies (00:15:03)
Advice for Future Internal Auditors (00:18:24)
Closing Thoughts (00:22:12)

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

IIA's Certified Internal Auditor Certification
IAm Jeffrey Ridley

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned: * IIA’s Code of Ethics * Global Internal Audit Standards * OECD Corporate Governance Principles * UN's Sustainable Development Goals

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The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Antonio Cacciapuoti and Alessandro Casarotti join Ricardo Martinez to discuss the impact of AI on financial crime. They explore how AI is being used by criminals, the challenges it presents, and how internal auditors can leverage AI to enhance their controls and detection mechanisms. Learn more from this episode's guests, Antonio Cacciapuoti and Alessandro Casarotti, at their upcoming session at The IIA's 2025 Fraud Virtual Conference on February 20th, 2025.

Host:

Ricardo Martinez, senior manager, Portfolio Strategy, The IIA

Guests: Antonio Cacciapuoti, head of internal audit, Eurizon

Alessandro Casarotti, forensic and anti-financial crime director, PwC Luxembourg

Key Points:

Introduction to AI in Financial Crimes (00:00:02)
Criminal Use of AI in Financial Crimes (00:00:35)
AI's Impact on Misinformation and Market Manipulation (00:00:51)
AI in Transaction Monitoring and Predictive Analysis (00:04:12)
Challenges with Data Quality and System Maturity (00:07:24)
Human Skills and Data Quality in AI Efficiency (00:08:31)
AI's Role in Reducing False Positives (00:06:08)
Importance of Human Factor in AI Implementation (00:09:11)
AI's Limitations and the Need for Human Oversight (00:10:13)
Future of AI in Internal Auditing (00:12:19)
Multidisciplinary Approach for Future Talent (00:15:29)
Risks of Over-Reliance on AI by Young Auditors (00:17:29)
Conclusion and Final Thoughts (00:18:23)

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

Auditing Artificial Intelligence Course
Demystifying AI: Internal Audit Use Cases for Applying New Technology

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned: * IIA 2025 Fraud Virtual Conference * PwC Global Economic Crime and Fraud Survey * IIA Artificial Intelligence Knowledge Center * IIA Vision 2035

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All Things Internal Audit: Fraud Podcast "Uncontrolled Substances" Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department. In this episode, Chief Audit Executive Trevor Smith uncovers a two-year scheme at Berkshire Healthcare where hospital director Chris Basil exploited weak controls to steal pain medications. The case highlights the vital role of internal auditors in tackling non-financial fraud. Don't miss "Uncontrolled Substances" IIA members can access the full article and bonus content here.

Interested in more fraud-related topics? Earn 6.6 CPEs by registering for The IIA's 2025 Fraud Virtual Conference, scheduled for February 20, 2025. Chapters:

Introduction to the Case (00:00:01)
Part 1: The Bitter Pill (00:00:26)
Part 2: Prescription for Disaster (00:01:19)
Part 3: A Hard Pill to Swallow (00:02:14)
Part 4: A Dose of Reality (00:03:15)

Resources Mentioned: * 2025 Fraud Virtual Conference * Association of Certified Fraud Examiners (ACFE)

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All Things Internal Audit: Filling the Internal Audit Talent Gap (Bonus Content)

In this episode, Amanda Jo Erven talks with Desiree Rivera about developing the next generation of internal auditors. They discuss attracting new talent and the power of mentorship and community.

In bonus content, Jerick Mediavilla joins Robert Perez to discuss the challenges of keeping content fresh and relevant for a global audience.

Guests:Amanda Jo Erven, lecturer and director of Internal Audit Education, MSU Denver

Host:Desiree Rivera, IIA Academic Relations manager

Key Points:

Introduction and Episode Overview (00:00:02)
Amanda’s Journey in Internal Audit (00:00:28)
Challenges in the Internal Audit Talent Pipeline (00:02:59)
Creative Recruitment Strategies (00:04:38)
Essential Skills for Internal Auditors (00:07:22)
Mentorship and Community Engagement (00:12:15)
Advice for Young Professionals (00:18:24)
Introduction to Bonus Content (00:20:48)
Collaboration with Subject Matter Experts (00:23:08)
Challenges in Content Development (00:24:27)
Feedback and Continuous Improvement (00:26:38)
Ensuring Compliance (00:26:38)

BONUS CONTENT HOST: Robert Pérez, owner, Pérez Communication Solutions GUEST:Jerick Mediavilla, IIA curriculum quality specialist The IIA Related Content: Interested in this topic? Visit the links below:

Internal Auditing Education Partnership (IAEP) Program
Internal Audit Competency Framework
IIA Learning and Development
IIA's Learning Center

Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: * Internal Auditing Education Partnership (IAEP) Program * MSU Denver’s Risk Assurance & Advisory (Internal Audit) Program * MSU Denver Accounting Student Organization (ASO) * NASBA (National Association of State Boards of Accountancy)

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All Things Internal Audit Tech: Leveraging Data Analytics In this episode, Robert Findlay talks with Lynn Moehl about the evolving role of data analytics and AI in internal auditing. Findlay shares strategies for overcoming challenges, best practices for integrating data analytics, use cases, and the importance of clear communication with stakeholders. They discuss the differences between basic data analytics and AI, the skills required for each, and how advanced tools can enhance audit processes.

Guests:Robert Findlay, global head of IT Audit, Glanbia Host:Lynn Moehl, IIA director of Internal Audit and CAE

Key Points:

Introduction to Data Analytics and AI in Internal Auditing (00:00:02)
Differences Between Basic Data Analytics and AI (00:00:34)
Skills Required for Data Analytics vs. AI (00:01:21)
Effective Tools for Specific Audit Scenarios (00:02:17)
Access to Data and Organizational Policies (00:04:07)
Criteria for Choosing the Right Tool (00:05:02)
Challenging Audit Scenarios and Data Analytics Solutions (00:05:35)
Surprising Insights from Data Analytics (00:06:43)
Pitfalls and Mitigation Strategies in Data Analytics (00:08:13)
Communicating the Benefits of Data Analytics (00:10:08)
Best Practices for Integrating Data Analytics (00:11:11)
Measuring Success of Data Analytics Initiatives (00:12:19)
Guidance for Using AI in Analytics (00:13:15)

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

Data Literacy Certificate: A Journey to Data Analytics
Data Analytics: Part 3, Developing a Resilient Data Analytics Strategy
Microsoft® Excel: Data Analytics Descriptive statistics
Getting Started With: Data Analytics

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned: * Excel * ACL: Galvanize ACL * Python scripts * Tableau * QlikView * SAP

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All Things Internal Audit: The IIA's Updated Quality Assessment Manual The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Dirk Debruyne and Marthin Grobler discuss The IIA’s recently released Quality Assessment Manual, 2024 Edition, with David Petrisky. They share their personal experiences with quality assessments and the development of the updated manual, including how it aligns with the new Global Internal Audit Standards. In bonus content, The IIA’s Deborah Poulalion joins Robert Perez to discuss the 2024 North American Pulse of Internal Audit Report.

Guests:

Dirk Debruyne, managing director, D2 CAE Solutions Marthin Grobler, CAE and owner, IA Professionals Host:David Petrisky, director, Professional Standards, The IIA

Key Points:

Introduction to the episode and guests [00:00:02]
Importance of quality assessments and ISB’s role [00:00:30]
Marthin Grobler on his project involvement [00:01:10]
Dirk Debruyne's background and contributions [00:02:16]
Task force responsibilities and challenges [00:03:16]
Focus on ethics in Domain 2 [00:04:24]
Comparison with previous QA Manual versions [00:05:50]
Alignment with new standards and assessment impact [00:07:26]
Use of manual for internal and external assessments [00:09:00]
Challenges in assessing conformance methodology [00:10:00]
Governance’s impact on audit quality [00:12:23]
Introduction of the maturity model [00:14:39]
Adding maturity assessments [00:16:00]
Templates and tools in the manual [00:17:16]
Benefits of the four-point conclusion scale [00:18:49]
Performance outcomes in assessments [00:21:01]
Guidance on self-assessment with validation [00:22:38]
Board and CAE expectations for assessments [00:24:14]
QA Manual’s role in meeting expectations [00:26:07]
Future innovations and tech in assessments [00:27:42]
Value of external quality assessments [00:30:54]
Final thoughts for the internal audit community [00:32:23]
Bonus content [00:38:20]

BONUS CONTENT HOST: Robert Pérez, owner, Pérez Communication Solutions GUEST:Deborah Poulalion, IIA senior data analyst, The IIA The IIA Related Content: Interested in this topic? Visit the links below:

Quality Services
Webinar: Introducing the New Quality Assessment Manual: Aligned with the Global Internal Audit Standards
Quality Insights: Implementing an Internal Audit Strategic Plan
Webinar: Quality Assessment Challenges and Opportunities 2025 and Beyond
Participate in the 2025 North American Pulse Survey

Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: * Quality Assessment Manual, 2024 Edition * International Internal Audit Standards Board * North American Pulse of Internal Audit * Risk in Focus

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All Things Internal Audit: Cybersecurity Challenges and AI Solutions In this episode, Sami Rifky, vice president of ISACA Casablanca, joins Mike Levy, CEO of Cherry Hill Advisory, to discuss the evolving cybersecurity landscape. They explore how AI is transforming threat detection and response, the importance of cybersecurity governance, and internal audit's role in managing cyber risks.

Guests:Sami Rifky, vice president, ISACA Casablanca Host:Mike Levy, CEO, Cherry Hill Advisory

Key Points:

Introduction to Cybersecurity and AI (00:00:02)
Sami Rifky’s Background and Approach (00:00:37)
Top Cybersecurity Risks and AI’s Role (00:02:04)
Challenges During the COVID-19 Pandemic (00:02:53)
AI in Cybersecurity: Opportunities and Risks (00:05:06)
Internal Audit’s Role in Cybersecurity (00:07:23)
Generative AI and Emerging Threats (00:10:10)
Challenges in Implementing AI in Cybersecurity (00:13:08)
Ethical Considerations in AI Deployment (00:18:37)
Future of AI in Cybersecurity (00:21:15)

The IIA Related Content: Interested in this topic? Visit the Cyber Resource Center to find comprehensive tools, courses, research, and webinars that help effectively manage and audit cybersecurity risks.

IIA Global Knowledge Brief: Cybersecurity (Part 2: Artificial Intelligence – Cybersecurity Friend and Foe)

Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: * IIA's Cybersecurity Virtual Conference * IIA's AI Auditing Framework * National Science and Technology Council (NSTC) - AI and Cybersecurity: Opportunities and Challenges * IBM on AI & Cybersecurity

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All Things Internal Audit: Fraud Podcast "School of Fraud"

Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department. In the latest episode, an organization’s chief audit executive investigates a suspicious tuition reimbursement during the pandemic, uncovering a web of deceit involving an employee. Listen to “School Of Fraud.” IIA members can access bonus content in the form of lessons learned by reading the full Fraud article. Chapters: * Introduction to the Case (00:00:01) * Part 1: A Walk Interrupted (00:00:22) * Part 2: Cash for Classes (00:01:23) * Part 3: A Closer Look (00:03:21) * Part 4: The Confession (00:05:38)

Resources Mentioned: * Association of Certified Fraud Examiners (ACFE)

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All Things Internal Audit: Key to Conformance The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Liz Sandwith, talks with Lauressa Nelson about the changes in The IIA's new Global Internal Audit Standards. They discuss how internal auditors can prepare for these changes, the challenges they may face, and practical strategies to ensure conformance by Jan. 9, 2025.

Guests:

Liz Sandwith, CFIIA, managing partner, Sandwith Internal Audit Services and a former member of the International Internal Audit Standards Board

Host

Lauressa Nelson, senior manager, Professional Standards, The IIA Key Points:

Introduction to the New Standards (00:00:02 - 00:00:23)
Current State of Readiness (00:00:31 - 00:01:29)
Challenges in Conformance (00:01:29 - 00:02:24)
Strategies for Preparation (00:02:24 - 00:03:37)
Behavioral Standards and Evidence (00:06:03 - 00:07:19)
Purpose and Domain 1 (00:08:30 - 00:10:04)
Governing the Internal Audit Function (Domain 3) (00:11:36 - 00:13:17)
Internal Audit Strategy (Domain 4) (00:17:44 - 00:19:02)
Quality Assurance and Improvement Program (QAIP) (00:25:04 - 00:26:57)
Coordination and Reliance (Domain 5) (00:27:12 - 00:28:41)

The IIA Related Content: Interested in this topic? Find more articles and resources to support internal auditors conforming to the new standards below: Ethically Mastering the Global Internal Audit Standards Navigating the Global Internal Audi Standards

Check out the October issue of Internal Auditor magazine for Liz Sandwith’s article, “Ready to Conform,” packed with practical advice for meeting the new standards by January 2025. Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: * The IIA’s Two-Way Mapping Document * Conformance Readiness Assessment Tool * The IIA’s New Global Internal Audit Standards * Liz Sandwith, “Ready to Conform,” Internal Auditor magazine, October 2024

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All Things Internal Audit: Elevating Data Security In this episode, Terry Ray, a top expert in data security, talks with David Pretrisky, director of Professional Standards at The IIA, about why asking the right questions is key to boosting data security and compliance in organizations. They’ll dive into how internal auditors can strengthen their organization’s security, the hurdles they encounter, and practical strategies for success.

Guests:

Terry Ray, senior vice president, data security GTM, field CTO, and fellow at Imperva

Host: David Petrisky, director, Professional Standards, The IIA

Key Points:

Introduction to Data Security and Compliance (00:00:02 - 00:00:22)
Breaking Down Data Defense (00:00:31 - 00:02:45)
Prioritizing Security Controls (00:02:52 - 00:04:24)
Key Frameworks for Security (00:04:58 - 00:06:22)
Common Vulnerabilities and Breaches (00:06:22 - 00:08:25)
Advice for Internal Auditors (00:08:25 - 00:11:10)
Compliance and Regulatory Frameworks (00:11:15 - 00:14:05)
Internal Auditors’ Role in Security (00:14:05 - 00:17:11)
Final Advice for Internal Auditors (00:17:11 - 00:17:32)

The IIA Related Content: Interested in this topic? Find more articles and resources to support internal auditors in protecting data here. Elevate your internal auditing skills and enroll in The IIA's 2024 Cybersecurity Virtual Conference. Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: * NIST Cybersecurity Framework * General Data Protection Regulation * PCI Data Security Standard

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All Things Internal Audit: Unmasking Greenwashing in Internal Auditing In this episode, David Petrisky, director of professional standards at the IIA, as he dives into the hot topic of greenwashing with Edith Wong, managing director at FTI Consulting, and Brian Wilmot, attorney at Paul Hastings. They unpack the challenges of navigating environmental claims, share eye-opening cases, and offer practical tips for auditors tackling greenwashing and other ESG-related risks.

Guests:Edith Wong, Forensic Accountant in Investigations and Compliance, FTI Consulting Brian Wilmot, Compliance and Regulatory Counseling and Investigations and White Collar Defense Practices Attorney, Paul Hastings LLP

Host:

David Petrisky, Dir. Professional Standards, The IIA

Key Points:

Introduction to Greenwashing (00:00:02 - 00:00:42)
Definition and Legal Context of Greenwashing (00:00:42 - 00:01:20)
Examples and Cases of Greenwashing (00:02:23 - 00:03:30)
Challenges in Environmental Claims and Reporting (00:01:45 - 00:02:23, 00:03:38 - 00:04:50)
Regulatory and Litigation Activity (00:01:45 - 00:02:23, 00:05:09 - 00:06:27)
Non-Financial Reporting and Corporate Communications (00:06:27 - 00:07:19)
Global Frameworks and Standards (00:09:07 - 00:11:02)
Role of Internal Auditors in Addressing Greenwashing (00:11:07 - 00:12:32, 00:17:07 - 00:18:47)
Preventative Practices and Governance Structures (00:13:06 - 00:15:09)
Industry-Specific Concerns and Risks (00:15:21 - 00:16:55)

The IIA Related Content: Interested in this topic? Find more articles and resources to support internal auditors in the field of ESG auditing here. Elevate your internal auditing skills and enroll in The IIA's ESG Certificate Program. Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: * Tara Choice’s Seven Sins of Greenwashing * Federal Trade Commission’s Green Guides * Global Reporting Initiative (GRI) * Sustainability Accounting Standards Board (SASB)

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All Things Internal Audit Tech: Quantum Computing in Internal Auditing In this episode, Frontier Foundry Co-founder and COO, Nick Reese, delves into the groundbreaking world of quantum computing and its game-changing potential for auditing. Discover how this cutting-edge technology could revolutionize the profession and learn practical tips on how internal auditors can stay ahead of the curve.

Guest:

Nick Reese, co-founder and COO of Frontier Foundry & former director of emerging technology at DHS Frontier Foundry Website hello@frontierfoundry.com

Host: Lynne Moehl, director of internal audit and chief audit executive at The IIA

Key Points:

Introduction to Quantum Computing(00:00:02 - 00:00:21)
Quantum Computing’s Impact on Auditing(00:00:54 - 00:02:47)
Data Security and Cryptography Risks(00:03:2 - 00:06:22)
Opportunities with Quantum Technology (00:07:41 - 00:08:54)
Resources for Staying Informed (00:10:23 - 00:10:43)
Practical Steps for Auditors (00:06:32 - 00:07:07, 00:10:15 - 00:11:48)
Current State and Future of Quantum Computing (00:02:54 - 00:03:08, 00:14:44 - 00:14:49)
Workforce Education and Preparation (00:18:12 - 00:19:34)

Resources Mentioned:

DHS Post-Quantum Cryptography Roadmap
National Institute of Standards and Technology (NIST)

The IIA Related Content: Interested in this topic? Learn more about the role of internal auditors in providing organizations assurance for emerging technologies here. Visit The IIA's website or YouTube channel for related topics and more.

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All Things Internal Audit: Fraud Podcast "Playing the Fraud Card" Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department. In the latest episode, City Auditor Michelle Martinez uncovers a gift card scam orchestrated by Jonathan Erick, a former City of Sommerville employee, using city funds. Martinez's keen auditing skills reveal Erick's misuse of purchase cards, leading to his arrest and highlighting the importance of robust internal controls. Listen to “Playing the Fraud Card.”IIA members can access bonus content in the form of lessons learned by reading the full Fraud article. Available now on all major podcast platforms and our Youtube channel.

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All Things Internal Audit Tech: AI Governance & Ethical Considerations

In this episode, hear from industry thought leaders about governance and ethical considerations of artificial intelligence usage in the internal audit profession. Experts discuss strategies to mitigate risks of sensitive data disclosure in public AI tools and emphasize the importance of governance and monitoring in AI implementation. They address ethical concerns, including preventing AI-generated risks and ensuring safe AI practices in applications involving human safety.

This conversation covers: * Mitigating Risk of Sensitive Data Disclosure * Governance and Monitoring in AI * Importance of oversight and ethical auditing practices * Preventing AI Hallucinations and Risks * Strategies for ensuring ethical AI outputs through human intervention. * Ensuring Safe AI Practices * Addressing ethical and safety concerns in AI applications.

Speakers:

Brian Willis, LBMC senior manager, cybersecurity advisor
Charles King, Managing Director, Advisory Services, KPMG LLP
Alex Gacheche, Head of Information Security, Meta
Ivan Martinez, Managing Director, Internal Audit, Goldman Sachs
Ethan Rojhani, Grant Thornton principal, risk advisory services
Wes Luckock, Grant Thornton senior manager, AI, automation and analytics

This episode is available on our website on our YouTube channel.

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All Things Internal Audit: Key Takeaways from Occupational Fraud 2024: A Report to the Nations

In this episode, Mason Wilder, research director of the Association of Certified Fraud Examiners, discusses the findings and implications of the Occupational Fraud 2024: A Report to the Nations. This conversation covers:

Fraud detection and reporting methods
Fraud profiles
Impact of the COVID-19 pandemic on fraud
Importance of fraud risk management
Using reports to enhance fraud prevention efforts
Value of fraud awareness training

This episode is available on all major podcast platforms or on our YouTube channel.

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All Things Internal Audit: Risk & Cyber Audit Opportunities with AI

In this episode, thought leaders discuss the groundbreaking applications of AI in enhancing compliance programs, continuous risk assessment, and cybersecurity audits. Industry experts share real-world examples, such as the use of ChatGPT for PCI DSS compliance and dynamic risk scoring frameworks. Discover how AI is making audit processes more efficient, accurate, and cost-effective, and learn about the crucial role it plays in improving internal audit services.

This conversation covers: * AI's role in developing and testing PCI DSS compliance programs * Training AI models on organizational systems for tailored risk assessments * Continuous risk assessment through AI-powered automation * AI applications in scenario analysis using cross-departmental data * Enhancing dynamic and efficient risk assessment processes with AI * AI in cybersecurity audits for improved accuracy and cost reduction * Leveraging AI for better communication and collaboration in audits * Real-world examples of AI tools streamlining risk assessment and compliance tasks

Speakers:

Brian Willis, LBMC senior manager, cybersecurity advisor
Kunal Agrawal, Diligent customer success director
Ethan Rojhani, Grant Thornton principal, risk advisory services
Wes Luckock, Grant Thornton senior manager, AI, automation and analytics

This episode is available on all major podcast platforms or on our YouTube channel.

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All Things Internal Audit: Public Sector Considerations for New IIA Standards In this episode, Pamela Stroebel Powers, the IIA director of professional practices, discusses the newly released 2024 Global Internal Audit Standards, with an emphasis on the public sector. She explores the changes, challenges, and resources available to help internal auditors adapt to these updates. This conversation covers:

Inclusion of public sector considerations
Governance complexities in the public sector
Strategies for meeting new standards
Conformance readiness assessment tool
Strategic planning and performance measures
Regional and public sector-specific challenges
Resources and support from the IIA for public sector auditors

This episode is available on all major podcast platforms or on our YouTube channel.

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All Things Internal Audit: Fraud Podcast "The Language of Fraud" Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department. In the latest episode, a company receives a whistleblower complaint against one of its new acquisitions, Slate. An investigation of the communications between Slate executives and a vendor reveals key words of corruption. Listen to “The Language of Fraud.” IIA members can access bonus content in the form of lessons learned by reading the full Fraud article. Available now on all major podcast platforms and our Youtube channel.

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All Things Internal Audit: Exploring IPPF Topical Requirements In this episode, George Barham, director of Standards and Professional Guidance for Technology at The IIA, discusses the Topical Requirements component of the International Professional Practices Framework.

This conversation covers: -Purpose and importance of Topical Requirements in the IPPF -Background and development of Topical Requirements -Explanation of Topical Requirements' structure and components -Quality assessment of Topical Requirements -Focus on draft Cybersecurity Topical Requirement -Public comment period and practitioner feedback opportunity -Enhancing relevance and value of internal audit services Get the full episode wherever you get your podcasts or YouTube.

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All Things Internal Audit: Generative AI Uses for Internal Audit

In this episode, Grant Ostler, Industry Principal at Workiva, and Sue King, Partner and SOX Solutions Lead at KPMG, delve into the practical applications of generative AI in the workplace and its impact on internal auditors.

This conversation covers:

-AI compliance challenges -Preparing for AI integration -Emerging trends and technologies -Governance in AI implementation -Maximizing AI technology -Future directions of AI in audit

Listen to full episodes at The IIA website and our YouTube channel.

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All Things Internal Audit: The Data Dilemma

In this episode, Jim Pelletier, Senior Product Manager at Wolters Kluwer TeamMate, discusses how internal auditors can position themselves to provide assurance on all aspects of data within their organizations, particularly as new technologies and regulations will increasingly rely on data. Key to sound data governance is ensuring that data is accurate, complete, reliable, and relevant. This conversation covers:

-Critical importance of data quality in internal audit-Challenges to maintaining data quality-Internal audit's role in assessing and validating data quality -Risk assessment processes integration -Strategies for audit leaders to engage with stakeholders -Data governance issues -Artificial intelligence and ESG reporting on data quality

This episode brought to listeners from The IIA and Wolters Kluwer.

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Workiva's VP of Global ESG and CSO, Mandi McReynolds, discusses the evolving regulatory landscape for sustainability. With an emphasis on the necessity for collaboration among various teams within companies, including finance, risk, and ESG, to effectively navigate these new regulations. This conversation covers: -Compliance challenges -Preparing for new sustainability regulations -Governance -Leveraging technology, including artificial intelligence - The future direction and impact of sustainability reporting requirements and regulations -Internal audit’s role Get the full episode wherever you get your podcasts or YouTube: www.youtube.com/@IIAGlobalHQ/podcasts IIA members gain exclusive access to an extended versions with bonus content at: www.theiia.org/en/resources/Podcasts-and-Video-from-The-IIA/.

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Lexica AI CFO Jannies Burlingame discusses her upcoming presentation at the IIA's Analytics, Automation and AI Virtual Conference with Senior Manager of Content Strategy and Development Robert Pérez. The conversation covers:

Understanding data bias and misinterpretation
Leveraging the benefits of Explainable AI (XAI)
More!

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Harold Silverman, IIA Senior Director of CAE and Corporate Governance Engagement, and Warren Hersh, IIA Director of Quality Services, discuss the importance of having a strategy for quality assessments in 2024 as it relates to the new Global Internal Audit Standards. The two former chief audit executives delve into new performance requirements under the updated Standards as well as options for scheduling quality assessments under the existing Standards (2017) or the new Standards.

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In the latest podcast, loose adherence to policies on bids and tenders and a tip from a concerned employee lead internal auditors to uncover a bid rigging scheme at a renewable energy developer. Listen to “Tenders in the Wind.”

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IIA Director of Standards and Professional Guidance George Barham discusses The IIA’s new artificial intelligence auditing framework, its structure, and practical implications for it use by internal auditors with IIA Senior Manager of Content Strategy and Development Robert Pérez.

Their conversation covers:

The need for updating the original 2017 AI Framework
Background and history of AI development
The new frameworks four parts
The future of AI auditing

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ChatGPT and other generative artificial intelligence tools are taking the business world by storm. Internal auditors will need to see how these technological marvels can enhance their work in a variety of areas. Vince Walden, CEO of Kona AI, shares an update on AI tools for compliance and data analytics. Also discussed is:

· Generative AI for use in continuous controls monitoring

· Getting started with machine learning and fraud detection

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IIA members gain exclusive access to an extended version with bonus content at Podcast and Videos from The IIA.

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The IIA’s new Global Internal Audit Standards have been published, and practitioners globally are eager to explore the update to the profession’s playbook. Robert Pérez, Senior Manager of Content Development at The IIA, speaks with Trish Hyde, CEO of IIA, Australia, and Arlene-Lynn Volmink, CEO of IIA, South Africa, about the Standards and areas of focus for internal auditors in their countries.

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IIA members gain exclusive access to an extended version with bonus content at Podcast and Videos from The IIA.

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The IIA’s New Artificial Intelligence Knowledge Center is a diverse selection of resources tailored to every learning style and need. In this episode, Anthony Pugliese, President and CEO of The IIA, joins Robert Perez, Senior Manager of Content, to preview some of the curated content available for members and non-members.

Get the full episode wherever you get your podcasts or YouTube.

IIA members gain exclusive access to an extended version with bonus content at Podcasts and Video from The IIA.

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The New Global Internal Audit Standards have been published, and Katleen Seeuws, VP of Standards and Guidance at The IIA, joins Robert Perez, Manager, Content, to discuss how the Standards Are Changing, and next steps for leaders who want to implement them.

IIA members gain exclusive access to an extended version with bonus content at www.theiia.org/en/resources/Podcasts-and-Video-from-The-IIA/.

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All Things Internal Audit: Previewing the New Global Internal Audit Standards

As 2023 comes to a close, we look back on what we’ve accomplished, while looking forward to the exciting developments of the coming year—not the least of which are the New Global Internal Audit Standards. Joining us in the IIA studio to share their thoughts on the new Global Internal Audit Standards as well as what we can expect in 2024 are Danny Francken, CEO of The IIA, Netherlands, and Cedric Hamaekers, CEO of The IIA Belgium, speaking with Robert Perez.

IIA members gain exclusive access to an extended version with bonus content at Podcasts and Video from The IIA.

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Emmanuel Manalo, Head of Internal Audit at Lemonade, helps define the essence of augmented auditing, and shares strategic applications of human-AI collaboration.

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The IIA has released a Global Risk in Focus report series, which surveyed internal audit leaders around the world to determine the top risks impacting their regions. In the last episode, we discussed the findings with Executive Vice President of Global of Strategy and Affiliate Relations, Javier Faleato. In this episode we’ll discuss how internal auditors can leverage that information for planning and strengthening relationships with stakeholders.

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IIA members gain exclusive access to an extended version with bonus content at Podcasts and Video from The IIA.

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Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department.

In the latest podcast, discovery of a forged signature leads to the reveal of a much bigger scheme to defraud the company. Listen to “Small Signs of Big Problems.”

IIA members can access bonus content in the form of lessons learned by reading the full Fraud article.

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James Park, Group Audit Technical Program Manager at Microsoft, shares strategies for internal auditors to incorporate AI into their work, and review controls over its usage.

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The IIA has released the first-ever Global Risk in Focus report series, which surveyed internal audit leaders around the world to get a pulse on the greatest risks impacting their regions. In this episode we discuss the findings with Executive Vice President Global of Strategy & Affiliate relations, Javier Faleato.

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content that reveals:

Regional variations in risk concerns—know what will impact your region.
Knowing where internal auditors spend most of their time and effort per region.

Get the full episode wherever you get your podcasts or YouTube: www.youtube.com/@IIAGlobalHQ/podcasts

IIA members gain exclusive access to an extended version with bonus content at www.theiia.org/en/resources/Podcasts-and-Video-from-The-IIA/.

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When her commission structure is changed, an advertising sales manager finds a way to make up for the lost income. Listen to “Sailing the Tradewinds to Fraud.” IIA members can access bonus content in the form of lessons learned by reading the full Fraud article in the October 2021 digital edition of Internal Auditor magazine.

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In this episode: An internal auditor uncovers a fraud scheme at a newly acquired company that was missed in the due diligence process. Listen to “Buying Into Trouble.”

IIA members can access bonus content in the form of lessons learned by reading the full Fraud article.

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The IPPF Evolution is in full swing, and in this episode, Katleen Seeuws, Vice President of Standards and Guidance at The IIA, shares an update on the Global Internal Audit Standards™.

Michelle Hurley, Senior Product Marketing Specialist at Wolters Kluwer TeamMate, shares important considerations for identifying a sustainability framework for your organization.

Sara Gonzalez, ESG Risk Audit Manager at ING Spain, shares approaches for organizing and executing responses to sustainability strategies, and internal audit’s alignment with the external auditor.

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content, including:

• Becoming aware of the key challenges ahead for sustainability and internal audit. • Learning the considerations for identifying a sustainability framework.

Get the full episode wherever you get your podcasts or YouTube: www.youtube.com/@IIAGlobalHQ/podcasts

IIA members gain exclusive access to an extended version with bonus content at http://www.theiia.org/en/resources/Podcasts-and-Video-from-The-IIA/.

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In this episode, A Trick of the Light, Glow Bright, a floodlight retailer, becomes concerned it is being targeted by fraudsters when it stops meeting its cash flow goals.

IIA members can access bonus content in the form of lessons learned by reading the full Fraud article.

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This month we examine the high-tech and the high-risk aspects of internal audit.

We’ll discuss the risks (and opportunities) represented by the metaverse and extended reality (XR) with a team of experts from KPMG LLP and Meta.

With Dana Lawrence, Director of Fintech Compliance, Pacific West Bank we’ll dive into “Crypto Hacks, Scandals, and Headlines.”

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content including:

Digital Internal Audit: The Upside and Risks of Extended Reality and Metaverse: We identify specific risks in Extended Reality and the Metaverse.

Crypto Hacks, Scandals, and Headlines: Three key issues for internal auditors to consider regarding cryptocurrency.

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In this episode, Help Wanted, a telecom company learns—after being hit by fraud—about the importance of employee background checks.

IIA members can access bonus content in the form of lessons learned by reading the full Fraud article.

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Ethical resilience is often listed as one of the top attributes of high performing internal auditors and audit leaders in organizations around the world.

We speak with former IIA Chair Richard F. Chambers on how to identify and navigate blind spots and other challenges.

Ian Peters, PhD, Director and CEO of the Institute of Business Ethics in the UK, shares some of the hazards of not having an ethical culture within an organization, and imparts strategies for building and auditing an ethical culture.

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content including:

The Ethical Auditor:
How to examine the perception we hold of ourselves as internal auditors vs. the reality.

Auditing for Ethical Culture:
Tips for measuring ethical culture within an organization.

For more information, visit: theiia.org

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Listen to the premiere episode of The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department.

In Episode 1, Cooking the Books, we learn why the cafeteria at Phoenix P-H-O Hospital was so deep in the red.

IIA members can access bonus content in the form of lessons learned by reading the full Fraud article in the June digital edition of Internal Auditor magazine.

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Going global: The IIA’s EVP of Affiliate Relations and Global Advocacy, Javier Faleato, gives a preview of The IIA’s 2023 International Conference Amsterdam, Netherlands. Diversity, equity and inclusion are in focus as Dolapo Adedeji, Managing Director, Internal Audit and Financial Advisory at Protiviti and Shalim Matos, CFO at the Atlanta Institute of Internal Auditors, share their powerful perspectives on the Benefits and Impact of DEI. Driving Change: Laura LeBlanc of The Internal Audit Foundation speaks with Amy Fread, Senior Manager, Risk & Financial Advisory at Deloitte about Internal Audit’s Role in Driving Diversity Equity & Inclusion.

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content including:

The Benefits of DEI: Learn strategies to promote, support and celebrate DEI.

Driving Diversity and DEI:Guests share leading practices for recruiting inclusive talent.

Visit: www.theiia.org for more information.

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To celebrate internal audit awareness month, we’re highlighting the leaders who are forging the future of the profession.

We’ll speak with some of today’s IIA Chapter leaders, connecting members with career development and educational resources in regions all around the world.

We speak with tomorrow’s leaders—attendees of the Global Student Conference held recently in Orlando, Florida—to learn what excites them most about a career in internal audit.

Greg van Choyke of The IIA chats with Sarah Duckwitz, Director, Internal Audit at CrossFirst Bank on adding big value with small audit teams.

IIA District Representative Jami Shine speaks with Yvette Adams, Senior Audit Manager at Zions Bancorporation and Jude Viator, Consulting Associate Director at Postlethwaite & Netterville about developing your personal brand.

In our “I Am” profile, Rosalie Ennes, CEO and Founder of Portecua Consulting, shares what drew her to internal audit, and the fulfillment of her ambition of mixing travel and career growth.

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content including: Tips for Small Audit Teams: Learn the four main categories of technology that help small teams deliver value.

Networking Toward Success:A simple strategy to develop your unique personal brand.

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The new Pulse of Internal Audit for North America was released recently and The IIA’s Harold Silverman shares the findings that internal audit leaders have reacted to most profoundly.

At the recent GAM Conference, many learning sessions featured practical tips on using data to work more efficiently and intelligently. Nicole Huie of The Internal Audit Foundation speaks with GAM presenters Pat Ferrell and Ben Getz of RLI Corporation on Using Data to Perform Corporate Risk Assessments.

A critical part of successfully integrating technology and innovation into internal audit is having the right metrics. Jaimie Yang of Raytheon discusses Defining Metrics That Matter with Sarah Kuhn of Phillips Petroleum.

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content including:

Using Data to Perform Corporate Risk Assessments:

Pat Ferrell and Ben Getz of RLI Corporation describe how to use initial risk vs. cumulative risk when building the audit plan.

Defining Metrics that Matter:

Sarah Kuhn of Phillips Petroleum shares a five-step process that will set up internal audit to truly measure performance.

Visit: www.theiia.org for more information

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The recent release of a public comment draft of the new Global Internal Audit Standards™ reflects significant input from internal audit leaders and their stakeholders. Now it’s time for practitioners and other interested parties around the world to weigh in. IIA President and CEO Anthony Pugliese chats about this important opportunity for public input as the profession’s governing documents evolve.

Do stakeholders seem disinterested or even push back on your audit department’s reports? Author Margie Bastolla offers solutions from her soon-to-be-released book, Clarity, Impact, Speed: Delivering Audit Reports That Matter.

The move to hybrid or remote work environments requires leaders to adapt how they work with others, and how they deliver feedback also must evolve. Jeannette Buttler, MBA, CPA, CISSP, CISA has some tips to share on successfully leading and having difficult conversations with hybrid or remote teams.

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content including:

Writing Reports:

Four specific steps you can use to help your team deliver clear and impactful reports.

Managing Remote Teams:

Three areas for managers to focus on when preparing to have a direct or difficult conversation.

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Fraud impacts every organization, and deterring it takes teamwork. Chrysti Ziegler, CFE, CIA and CRMA, and David Dominguez, CIA, CFE, CISA, CRMA, share their views on the importance of partnership between internal auditors and fraud examiners.

As automated digital tools become more prevalent, internal auditors need to have greater control and insight on their impact. In this episode, Chris Denver and Ma’Kayla Tillman of Crowe, share practical approaches for auditing robotic process automation (RPA). In The Big Idea, we expose the “thought processes” of Artificial Intelligence to encounter “Explainable AI.”

Also, Durran Dunn, an award-winning accounting/finance professional and elite sprint athlete known as “The Freeze,” shares his winning coaching strategies and techniques for the innovators and leaders of tomorrow.

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content including:

Integrity and Leadership:

Durran Dunn shares the essential nature of integrity and leadership.

Robotics Process Administration:

Chris Denver and Ma’Kayla Tillman share four takeaways regarding auditing RPA.

To learn more about membership, visit: https://www.theiia.org/en/membership/

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In the first episode of 2023, and fourth in the flagship video/audio podcast series, we pick up where we left off last year with internal auditors’ predictions on the biggest issue for the profession this year. If you need a reminder, environmental, social, and governance (ESG) dominated practitioner's predictions for the biggest issue in 2023. That’s why this episode is appropriately titled, “ESG in 2023: Evolving from Compliance to Value Creation.”

As governments around the globe continue to issue or consider new ESG regulations, internal audit must create new priorities that align with a holistic and responsible world view. This reality is reflected in survey data from Deloitte’s “Sustainability Action Report,” which found that stakeholders want more than just a “check-the-box” compliance exercise when it comes to ESG.

Luckily, we have industry leaders chiming in with clear direction that is anything but “check please.” Yvette Connor, Strategic Risk Services Leader at Grant Thornton, LLP, outlines some important considerations when choosing an ESG framework. Sibasis Panda, Director of Internal Audit at Canadian Imperial Bank of Commerce, discusses the evolution from basic ESG compliance to value creation. Plus, Diedre Melton reveals her “Creative Ways to Grow Your Team’s Skillsets,” even when resources are limited.

BONUS Member Content

IIA members gain exclusive access to an extended version with bonus content.

ESG Framework: Yvette Connor presents ESG framework “do’s” and “don’ts” for all internal auditors to know and avoid.

Talent Management: Diedre Melton shares four key takeaways to upskill your team and “win” in talent management.

ESG Strategy: Sibasis Panda recommends steps for supporting the chosen ESG strategy.

Visit: www.theiia.org for more information

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In this year-end episode, internal auditors make predictions on the biggest issue for the profession in 2023, and we’ve share news on governmental mandates for ESG disclosures. The IIA’s Director of Professional Guidance for Public Sector Pamela Stroebel Powers speaks with Saarangi Balasingam, a Director of Audit Operations for the Government of Canada, and Zina Merritt, Chief Diversity Management Officer for the U.S. Government Accountability Office, and Madison Rorschach, City Auditor, Denton, Texas, to learn how government auditors are helping build trust and changing underlying systems that cause disparities. Also, in a conversation with Lisa Young, Risk management specialist, we gain insight into the cause of Supply chain disruption and how we can prepare for the future. BONUS Member Content IIA members gain exclusive access to an extended version with bonus content on auditing in the public sector and supply chain resilience. Public Sector Audit: Saarangi Balasingam shares advice for those just beginning to edit equity factors. Supply Chain: Lisa Young presents tips for involving the risks team and the business in the planning phase. For Membership Visit: www.theiia.org/en/membership/

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In episode 002, “Data Demystified: Analytics and Governance in the Spotlight,” of The IIA’s All Things Internal Audit podcast, viewers will learn how to find fascinating facts in the data. This timely episode features tips on how to implement data analytics in a small audit shop; examines reasons why we all need to increase recognition of climate change; and explores why it’s essential to evolve beyond data compliance to solid data governance. Join a diverse group of IT thought leaders, including a Certified Internal Auditor (CIA), a Certified Public Accountant (CPA), KPMG analysts, and insurance experts. Additional member-only content is available on The IIA website. Watch or listen and subscribe. This is the non-member version of the video podcast.

IIA Members GET BONUS Content Including:
Getting Started With Data Analytics

• Adam Russell, Senior IT Auditor, CIA, shares guidelines for incorporating data analytics in the planning and reporting phase of audit engagements.

Data Compliance and Beyond

• Clarissa Lucas, CIA, IT Audit Director, and Pat Shanahan, Associate Vice President, IT Audit, provide strategies for internal auditors to drive home the value of independent assurance over data governance with stakeholders. Visit: www.theiia.org for more information

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October is Cybersecurity Awareness Month and a great time to launch The IIA ‘s All Things Internal Audit video podcast. The premiere episode features news, tips, and conversations with industry leaders in cybersecurity including Michael A. Echols, CEO of Max Cybersecurity, LLC. Plus, an introduction to implementing automation and AI in real-time assurance with Stacey Schabel, CAE of Jackson Financial, Inc.. Watch or listen and subscribe.

This is the non-member version of the video podcast. IIA members gain exclusive access to an extended version with bonus content on tips for building resilience in the face of ongoing cybersecurity challenges and five key takeaways for using automation and AI in real-time assurance. Visit: www.theiia.org for more information

All Things Internal Audit: Recent Episodes

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