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TitreDateDurée
Human Capital Risk: What Every Auditor Should Know05 Nov 202500:26:35

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: 
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Audit Committees & Internal Audit: Navigating the Age of AI29 Oct 202500:19:54

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: 
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The Power of Influence in Internal Audit20 Aug 202500:20:31

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, CPA
Director of Corporate Governance Engagement, The IIA

GUEST:
Doris Myles, CIA, CPA, CITP
Director 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: 
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AI Education for Internal Auditors12 Aug 202500:36:03

The Institute of Internal Auditors Presents: All Things Internal Audit Tech
Sponsored 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, CIPP
Partner, AI in Internal Controls Leader, KPMG 

GUESTS:
Kelsey Murphy
Senior 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: 
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Good Governance: Continuing the Conversation05 Aug 202500:17:24

The Institute of Internal Auditors Presents: All Things Internal Audit
Business 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 Janesko
Senior Editor, Internal Auditor magazine, The IIA

Don Sinko, CPA
Retired Chief Integrity Officer, Cleveland Clinic

Tom Sanglier, CIA, CPA, CRMA
Chief Audit Executive, Leidos 

Carolynn Chalmers,
CEO, Good Governance Academy 

Lawrence Leung, CIA, CPA, CRMA
Senior 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: 
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Visit The IIA's website or YouTube channel for related topics and more.

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Beyond Business Cards: Making Real Connections in Internal Audit29 Jul 202500:26:06

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, CISSP
CEO, Cherry Hill Advisory

GUEST:
Stacey Lynch, CIA, CRMA
Deputy 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: 
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Internal Audit Education in Action22 Jul 202500:26:17

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, CPA
Executive Vice President of Membership, Marketing & Communications, The IIA

GUEST:
Dennis Applegate, CIA, CPA, CMA, CFE
Associate 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: 
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Becoming a CAE: Lessons in Leadership, Talent, and Trust15 Jul 202500:19:39

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 Wamsley
Associate Manager, Content Development, The IIA

GUEST:
Erin Banet, CPA
SVP, 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: 
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Quantum Is Coming for Your Encryption. Now What?09 Jul 202500:38:33

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: 
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The Rise of Fourth-Party Threats01 Jul 202500:22:55

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, CISSP
CEO, Cherry Hill Advisory

GUEST:
Shontelle Mixon, CPA
Divisional 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: 
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The IIA's New Cybersecurity Topical Requirement24 Jun 202500:19:13

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 Wamsley
Associate 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: 
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Becoming a Strategic Business Partner17 Jun 202500:30:47

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, CISA
CEO 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 
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The Psychology of Auditing: Human Behavior Behind the Findings21 Oct 202500:31:50

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: 
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Leading Small Audit Functions: Strategies for Success10 Jun 202500:20:34

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 
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Fraud Podcast: The Out of Control Controller04 Jun 202500:07:15

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:

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The New CIA Exam and IAP Program27 May 202500:19:36

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, QIAL
Vice President, Internal Audit and Risk Management, FORUM Credit Union
Committee Chair, IIA Exam Development Committee

André Vertamatti, CIA, CPA, CRMA
Head of Internal Audit, Volkswagen Financial Services Brazil and LM Soluções de Mobilidade
Vice 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]

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From Prompts to Practice: AI-Driven Innovation in Internal Audit20 May 202500:11:35

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]

 

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AI Meets Agile Internal Auditing13 May 202500:19:47

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]

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Let's Talk Talent: Building a High-Performing Internal Audit Team07 May 202500:23:55

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, CPA
Executive Vice President , Membership, Marketing and Communications, The IIA

GUEST:
Anna Davis, CPA
Vice 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]

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EQ Meets AI: Enhancing Internal Audit01 May 202500:26:44

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, CISA
Head 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]

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Supercharging Internal Audit: Implementing Advanced AI for Risk and Monitoring22 Apr 202500:38:57

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]

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The Last Laugh: Mike Jacka Unplugged16 Apr 202500:26:56

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:
Mike Jacka, 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.

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Stopping the 5:00 PM Response08 Apr 202500:18:30

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.

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Auditing Privacy in the Age of AI16 Oct 202500:27:42

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]

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Fraud Podcast: Too Close to the Sun01 Apr 202500:06:56

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:

 

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Agentic AI in Internal Auditing25 Mar 202500:36:50

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]

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2025 North American Pulse Report18 Mar 202500:30:33

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)

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Advisory Work: How to Consult04 Mar 202500:32:07

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]

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Identity & Access Management18 Feb 202500:31:56

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]

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Fraud Analytics in Investigations11 Feb 202500:30:14

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]

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Fraud Podcast: Frankenstein's Roadster04 Feb 202500:06:47

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
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Cracking the Crypto Code21 Jan 202500:33:29

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]

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Top 5 Episodes of 2024: AI, Ethics, Greenwashing, Quantum Computing, and Financial Crime14 Jan 202500:27:04

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 Ethics
Robert 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 AI
Ricardo 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]

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Mastering Soft Skills in Internal Auditing08 Jan 202500:28:41

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]

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Auditing the Cloud: Risks, Frameworks, and Real Value09 Oct 202500:42:11

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]

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Been There, Done That, Seen It All: 7 Decades of Internal Auditing18 Dec 202400:23:36

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:
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AI and Financial Crime10 Dec 202400:19:23

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)

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Uncontrolled Substances03 Dec 202400:05:05

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)
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Filling the Internal Audit Talent Gap (Bonus Content)19 Nov 202400:29:32

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

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Leveraging Data Analytics & AI14 Nov 202400:15:09
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)

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The IIA's Updated Quality Assessment Manual (with Bonus Content)06 Nov 202400:44:45
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
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Cybersecurity Challenges and AI Solutions18 Oct 202400:29:03
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.

Register for the IIA's Cybersecurity Virtual Conference on October 30th, where Sami Rifky will be a keynote speaker

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.

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School of Fraud08 Oct 202400:08:17

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)
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Key to Conformance30 Sep 202400:33:57
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:

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Elevating Data Security17 Sep 202400:17:48
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:

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Fraud Podcast: A Fraudster's Second Act01 Oct 202500:06:56

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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Unmasking Greenwashing29 Aug 202400:19:12
All Things Internal Audit: Unmasking Greenwashing

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:
Understanding Quantum Computing20 Aug 202400:20:59
All Things Internal Audit Tech: Quantum Computing

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:
Lynn 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:

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.

Playing the Fraud Card31 Jul 202400:05:47

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.

AI Governance & Ethical Considerations16 Jul 202400:13:32

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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