Explorez tous les épisodes du podcast All Things Internal Audit
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Titre
Date
Durée
Behind the Scenes of a Global Cybersecurity Audit
06 oct. 2026
00:29:51
The Institute of Internal Auditors Presents: All Things Internal Audit Tech
In this episode, Elizabeth Sullivan talks with Anthony Pugliese and Matt Pearman about Pugliese's experience when he joined a global cybersecurity audit at Barclays. They discuss how the team planned and scoped an audit of a cloud platform used to build and run artificial intelligence, the value of senior leadership involvement, and the importance of balancing structure with flexibility. The conversation also explores cyber resilience, third-party risk, leadership engagement, and translating complex cybersecurity observations into meaningful information for executives and boards.
HOST:
Elizabeth Sullivan, CIA, CRMA, CCSA, Senior Vice President and Chief Risk and Audit Officer, Washington Metropolitan Area Transit Authority
GUESTS:
Anthony Pugliese, CIA, CPA President and CEO, The Institute of Internal Auditors
Matt Pearman, CIA, CISA, CISM, CISSP Chief Internal Auditor for the Chief Operating Officer, Barclays
KEY POINTS:
(00:00) Introduction
(00:37) Goals of the Barclays Cloud AI Platform Audit
(01:34) How a Chapter Event Led to an Invitation
(03:00) Teamwork and Collaboration in Kickoff Sessions
(05:02) Balancing Structure With Flexibility
(07:18) New Hire Development and Hands-On Management
(08:21) Prioritizing Key Controls When Setting Scope
(09:28) Gathering and Challenging Evidence
(10:43) The Value of Curious, Thoughtful Questions
(11:56) Senior Leadership Support Builds Credibility
(13:54) Adding Context Without Impairing Independence
(16:43) Cyber Resilience, Governance, and Third-Party Risk
(19:24) Translating Technical Findings Into Business Implications
(22:05) Showing the Discipline Behind Each Engagement
(24:24) Lessons in Rigor, Relevance, and Common Sense
(27:32) Future IIA Standards, Guidance, and Training
IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:
The Future of Internal Audit: AI, Automation, and Risk Sensing
29 sept. 2026
00:15:38
The Institute of Internal Auditors Presents: All Things Internal Audit
In this episode, Mike Levy talks with Amy Fread about how AI, automation, and business transformation are reshaping internal audit. They discuss how auditors can become involved earlier in organizational change, communicate more effectively with stakeholders, evaluate third-party risk, and identify opportunities for cosourcing. Amy also shares why the profession is moving toward continuous monitoring, risk sensing, and more data-driven assurance.
Quantum Computing Risk: What Internal Auditors Need to Know
22 sept. 2026
00:25:59
The Institute of Internal Auditors Presents: All Things Internal Audit
In this episode, Richard Penfil talks with Cory Missimore about how quantum computing could threaten current encryption, why "harvest now, decrypt later" attacks require organizations to prepare today, and how internal auditors can assess quantum readiness. They also discuss cryptographic inventories, third-party exposure, crypto agility, regulatory developments, and practical steps organizations can take to prepare without overreacting.
How Two Students Taught 52 Auditors to Build AI Agents
15 sept. 2026
00:25:40
The Institute of Internal Auditors Presents: All Things Internal Audit
In this episode, Alex Rusate talks with Ivan Diaz and Mohamed Maiga, two Utah Valley University students whose curiosity led them to build practical AI tools. They explain how AI agents go beyond chatbots to automate repetitive audit work, why understanding the intended output is essential for validating AI-generated results, and how organizations can begin adopting AI without sacrificing security or human judgment.
HOST:
Alex Rusate, CIA, CISA, CPA, AAIA, CERP, CRMA, CCSA Senior Vice President and Director of Internal Audit, Arrow Financial
GUESTS:
Ivan Diaz Accounting Student, Utah Valley University Mohamed Maiga Cybersecurity Graduate, Utah Valley University
KEY POINTS:
Introduction: Students Teaching Auditors About AI Agents [00:00:00–00:00:35]
Ivan's Introduction to the Internal Audit Conference [00:00:36–00:01:33]
Finding an Audit Process to Automate [00:01:34–00:02:44]
Building an AI Agent Without Technical Experience [00:02:45–00:04:13]
Improving Results Through Iteration and Multiple AI Tools [00:04:14–00:05:47]
The Difference Between Chatbots and AI Agents [00:05:48–00:07:05]
Troubleshooting an Agent and Selecting the Right Model [00:07:06–00:08:20]
Validating AI-Generated Audit Work [00:08:21–00:10:24]
Designing Effective Instructions and Identifying Red Flags [00:10:25–00:11:43]
Protecting Confidential Information When Using AI [00:11:44–00:13:12]
Using Feedback to Strengthen an AI Agent [00:13:13–00:14:54]
Mohamed's Introduction to AI Agents [00:14:55–00:16:38]
Using an AI Agent to Navigate Purchasing Policies [00:16:39–00:18:26]
Automating Repetitive Work While Preserving Human Judgment [00:18:27–00:19:16]
Building an AI Agent for Cybersecurity Exam Preparation [00:19:17–00:20:43]
Reducing Hallucination Risk Through Sources and Validation [00:20:44–00:22:26]
Advice for Internal Audit Leaders Adopting AI [00:22:27–00:24:24]
Starting Small and Applying AI with Purpose [00:24:25–00:25:17]
Closing [00:25:18–00:25:29]
IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:
Insider Threat Management: Connecting the Dots Before an Incident
08 sept. 2026
00:34:04
The Institute of Internal Auditors Presents: All Things Internal Audit
In this episode, Sanjay Vadlamani talks with Yvette Adams about how insider threats extend beyond malicious employees. They discuss negligent, malicious, and compromised insiders, along with the ways AI, remote work, cloud applications, and expanding access have increased organizational risk. The conversation also covers behavior monitoring, employee privacy, access management, offboarding, multidisciplinary risk teams, and the importance of connecting information across organizational silos before a threat becomes an incident.
Beyond the Textbook: What Students See in Internal Audit
01 sept. 2026
00:26:46
The Institute of Internal Auditors Presents: All Things Internal Audit
In this episode, we hand the mic to seven students from across the US and Canada who are on their way into the internal audit profession, and ask them how they got here, what surprised them, we what they're still figuring out. They talk about what classrooms teach well, what only experience can provide, and why the work carries more weight than they expected.
The Institute of Internal Auditors Presents: All Things Internal Audit
In this companion episode to Internal Auditor magazine's "Human Capital Risk in an AI World" article, Tom Diamante talks with Manuel London and Richard Chan about how AI can help organizations identify behavioral, cultural, operational, and decision-making risks earlier, while also creating concerns around bias, surveillance, employee trust, and misuse. The conversation also explores internal audit's role in auditing AI, supporting responsible implementation, and helping organizations balance risk mitigation with innovation.
HOST:
Tom Diamante, Ph.D. President and Organizational Psychologist, Diamante Metrics LLC
GUESTS:
Manuel London, Ph.D. Professor of Management, Stony Brook University Richard Chan, Ph.D. Professor, Stony Brook University
KEY POINTS:
Introduction [00:00-00:00:42]
Defining Human Capital Risk and AI's Role [00:00:43-00:04:13]
Bias, Mistrust, and Employee Adoption [00:04:14-00:07:26]
AI Monitoring and Surveillance Concerns [00:07:27-00:10:27]
Internal Audit's Role in AI Governance [00:10:28-00:14:10]
Responsible Deployment, Transparency, and Trust [00:14:11-00:17:32]
AI as a Tool for Positive Risk and Innovation [00:17:33-00:19:24]
Balancing Innovation With AI Guardrails [00:19:25-00:22:23]
AI's Value to Boards and Governance [00:22:24-00:25:56]
Building a Healthy AI Risk Culture [00:25:57-00:27:08]
Human Capital Risk, HR, and Internal Audit [00:27:09-00:29:15]
IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:
ERM as a Secret Weapon: How Internal Audit Can Own the Risk Conversation
18 août 2026
00:26:08
The Institute of Internal Auditors Presents: All Things Internal Audit
In this episode, Charles King sits down with Shane Negangard to look at enterprise risk management not as a compliance exercise, but as one of the most powerful tools an internal audit leader can have -- if it's built and run the right way. They break down how to establish an ERM program from the ground up, secure executive buy-in, and use ERM as a flywheel for deeper relationships across the organization.
HOST:
Charles King, CIA, CCSA AI and Internal Audit Leader, KPMG
Building an AI Audit Mentor: Lessons from the Front Lines of Agentic AI
11 août 2026
00:32:32
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:
Prescription for Fraud: The $6 Million Kickback Scheme Hidden in a Job Title
04 août 2026
00:07:27
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.
From Pilot to Practice: How Internal Audit Functions Are Scaling GenAI
29 juil. 2026
00:27:47
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, CPA Director 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:
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]
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.
Auditing the Auditors: Building Internal Audit at KPMG
07 juil. 2026
00:21:07
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
The IIA's New Global Chair on What the Profession Needs Now
30 juin 2026
00:15:33
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.
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:
Why a General Counsel Pursued the Certified Internal Auditor (CIA)
23 juin 2026
00:26:27
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:
2026 North American Pulse Report: What Internal Audit Leaders Need to Know
16 juin 2026
00:17:01
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.
All Things Internal Audit: Fraud Podcast "Checks Payable to Deception"
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 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.
Beyond the Three Lines: How AI Can Finally Make Combined Assurance Work
02 juin 2026
00:26:22
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]
Internal Audit Awareness Month: The Stories We Don't Always Tell
26 mai 2026
00:35:05
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.
IT Controls Automation: Where Internal Audit Can Lead the Shift
20 mai 2026
00:20:35
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
Greenwashing and Internal Audit: Governance, Risk, and the Growing Regulatory Crackdown
13 mai 2026
00:24:46
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.
Inside The IIA's Updated Global Practice Guide: Auditing Public Sector Procurement
05 mai 2026
00:22:38
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.
Ransomware Readiness and the Role of Internal Audit
28 avr. 2026
00:21:55
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.
The CIA Challenge Exam: A New Pathway for Experienced Professionals
21 avr. 2026
00:12:54
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
All Things Internal Audit: Fraud Podcast "The Heartbreaking 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, 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.
From Risk Traditionalist to Risk Strategist: How Internal Audit Must Evolve
07 avr. 2026
00:25:17
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]
Women in Internal Audit: Five Leaders on Voice, Power, and Owning the Room
31 mars 2026
00:36:57
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
Communicating with the Board: Turning Audit Insights into Impact
24 mars 2026
00:34:51
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]
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]
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
Who Audits the Internal Auditor? Self-Regulation as Internal Audit's Superpower
03 mars 2026
00:26:01
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]
Trust Is the Currency: How Internal Audit Proves Its Value in Fast-Moving Organizations
24 févr. 2026
00:41:43
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.
Supply Chain Risk: From Operational Disruptions to Strategic Business Risk
17 févr. 2026
00:47:50
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 DownstreamFailures [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 RegulatedEnvironments [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]
All Things Internal Audit: Fraud Podcast "The Fall of the Trusted Leader"
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 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.
Five Years In: Anthony Pugliese on Leading a Global Profession Through Change
03 févr. 2026
00:42:22
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]
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.
AI Regulation Is Here: What Internal Auditors Need to Know Now
20 janv. 2026
00:17:25
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.
Deepfakes and AI Fraud Risks for Internal Auditors
13 janv. 2026
00:31:09
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:
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.
Internal Auditing in 2026: Skills That Actually Matter
29 déc. 2025
00:27:14
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]
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:
Risk in Focus 2026: Three Trends Auditors Can't Ignore
16 déc. 2025
00:20:54
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:
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:
All Things Internal Audit: Fraud Podcast "Beer Below Deck"
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 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.
The Profession at a Crossroads: Reinvent or Risk Irrelevance
25 nov. 2025
01:12:03
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]
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:
Auditing the Hours: When Timekeeping Becomes a Trust Issue
12 nov. 2025
00:33:42
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]
Human Capital Risk: What Every Auditor Should Know
05 nov. 2025
00:26:35
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.
Audit Committees & Internal Audit: Navigating the Age of AI
29 oct. 2025
00:19:54
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: Interested in this topic? Visit the links below for more resources: