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All Things Internal Audit

The Institute of Internal Auditors

All Things Internal Audit brings you real conversations, practical insights, and expert perspectives from across the profession. Produced by The Institute of Internal Auditors, each episode explores the challenges, innovations, and ideas shaping internal audit today. Views expressed by guests are their own and do not necessarily reflect those of The IIA. Available wherever you get your podcasts. Visit www.theiia.org for more information.

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  • S3 · E97
    Tuesday · 29 min

    Human Capital Risk in an AI-Driven Workplace

    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 GUEST: 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: Human Capital Risk in an AI World — Internal Auditor magazine (August Issue) Global Internal Audit Standards Update: Human Capital at Risk Knowledge Center: Artificial Intelligence Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E96
    August 18 · 26 min

    ERM as a Secret Weapon: How Internal Audit Can Own the Risk Conversation

    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 GUEST: Shane Negangard, CIA, CRMA Head of Internal Audit, Workiva KEY POINTS: Introduction [00:00:00-00:01:25] Technology, AI, and Evolving Internal Audit [00:01:26-00:03:46] Why ERM Is a "Secret Weapon" [00:03:47-00:05:46] Building Executive Buy-In for ERM [00:05:47-00:07:05] Making ERM More Than a Compliance Exercise [00:07:06-00:10:08] Risk Ownership, Trust, and Accountability [00:10:09-00:13:29] Turning Risk Discussions Into Action [00:13:30-00:15:47] Using AI to Strengthen ERM [00:15:48-00:18:03] Scenario Planning and ERM Maturity [00:18:04-00:19:25] Using ERM to Develop Internal Audit Teams [00:19:26-00:21:10] Expanding Risk Ownership Across the Organization [00:21:11-00:23:12] Internal Audit's Role as an ERM Facilitator [00:23:13-00:25:45] Final Thoughts [00:25:46-00:25:56] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Statements of Position Risk in Focus Global Best Practices: Transforming Audit Through AI Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E95
    August 11 · 32 min

    Building an AI Audit Mentor: Lessons from the Front Lines of Agentic AI

    The Institute of Internal Auditors Presents: All Things Internal Audit In this companion episode to Internal Auditor magazine's "The NextGen Audit Mentor," Marko Horvat sits down with Sarah Kuhn to explore how she built an AI-powered "audit mentor" to support auditor onboarding, training, and professional development. Kuhn shares how a simple idea to scale knowledge sharing evolved into an agentic AI tool that helps auditors learn, ask better questions, and navigate their careers. The conversation covers practical lessons for implementing AI, managing guardrails, fostering adoption, and ensuring AI enhances rather than replaces auditor judgment. HOST: Marko Horvat, CPA, Chief Financial Officer ,ELB Learning GUEST: Sarah Kuhn, CIA, CRMA, CCSA Principal Audit Consultant KEY POINTS: Introduction [00:00–00:01:30] Understanding Agentic AI and Identifying the Problem [00:01:31–00:04:27] Building and Testing the Audit Mentor [00:04:28–00:08:50] IIA Membership [00:08:51–00:09:27] Driving Adoption and Building Trust [00:09:28–00:13:02] Why the Tool Is a Mentor, Not an Answer Bot [00:13:03–00:17:14] Career Development, Coaching, and Quality Review [00:17:15–00:21:47] Preserving Auditor Judgment and Preventing Overreliance [00:21:48–00:25:42] Lessons Learned: Keeping AI Agents Focused [00:25:43–00:28:47] The Future of Agentic AI in Internal Audit [00:28:48–00:31:17] Final Thoughts [00:31:18–00:32:20] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: The NextGen Audit Mentor — Internal Auditor magazine (August Issue) IIA Membership Global Internal Audit Standards New Internal Auditing Competency Framework Knowledge Center: Artificial Intelligence Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E94
    August 4 · 7 min

    Prescription for Fraud: The $6 Million Kickback Scheme Hidden in a Job Title

    All Things Internal Audit: Fraud Podcast "Prescription for Fraud" Listen to The IIA's Fraud Podcast, brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine's Fraud department. In this episode, a struggling pharmacy gets an offer that sounds like a lifeline. But behind the paperwork sits a fake employee, a one-letter code, and a scheme that billed federal insurance programs nearly $11 million. Who finally pulled the thread? Access the full article here. Read the August issue here. Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person. Chapters: Introduction [00:00-00:00:18] Part 1: The Pitch [00:00:19-00:02:03] Part 2: The Employee Who Wasn't [00:02:04-00:04:17] Part 3: The Lawsuit That Pulled the Thread [00:04:18-00:06:08] Fraud Red Flags and Lessons Learned [00:06:09-00:06:46] Closing and Fraud Resources [00:06:47-00:07:18] Follow All Things Internal Audit: Apple PodcastsSpotify Youtube LibsynDeezer

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  • S3 · E93
    July 29 · 27 min

    From Pilot to Practice: How Internal Audit Functions Are Scaling GenAI

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, we're moving past the hype and getting into how internal audit functions are using GenAI now -- not in theory, not in three years, but today. Doris Myles sits down with Neil White to talk through where the biggest efficiency gains are happening, how to pick the right use cases when everything feels urgent, and why most functions aren't failing at GenAI: They're just stuck. White shares the framework he uses to prioritize AI investments, why building a prompt library is the most underrated action any function can take immediately, and what he believes internal audit will look like in 10 years. HOST: Doris Myles, CIA, CPADirector of Internal Audit, St. Jude Children's Research Hospital GUEST: Neil White Audit and Assurance Principal, Deloitte & Touche LLP KEY POINTS: Introduction [00:00:00-00:00:43] Where GenAI Creates the Biggest Lift [00:00:43-00:02:34] From Automation to Agentic Reporting [00:02:34-00:04:31] Current Adoption and Internal Audit's Dual Role [00:04:31-00:06:51] Prioritizing Use Cases and Building a Prompt Library [00:06:51-00:10:58] Why GenAI Initiatives Stall [00:10:58-00:14:21] Gaining Enterprise and Leadership Alignment [00:14:21-00:16:38] Building Trust and Preserving Professional Skepticism [00:16:38-00:18:46] Explainability, Traceability, and Reliable Outputs [00:18:46-00:20:54] Balancing Speed, Human Review, and Model Validation [00:20:54-00:23:45] Scaling GenAI Across the Audit Function [00:23:45-00:25:41] First Steps for Internal Audit Leaders [00:25:41-00:27:35] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Internal Audit Standards Vision 2035 Cybersecurity Topical Requirement Knowledge Center: Artificial Intelligence All Things Internal Audit Tech: Leadership Lessons from Scaling AI-Driven Companies Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E92
    July 22 · 34 min

    A Practical AI Upskilling Model for Auditors

    The Institute of Internal Auditors Presents: All Things Internal Audit In this companion episode to the Global Best Practices' Internal Audit Upskilling for Critical AI Capabilities, Bryant Richards talks with Nancy Hom about how internal audit teams can build AI skills with intention, confidence, and discipline. Hom shares how her department has moved from broad AI awareness to practical, immersive learning that helps auditors both use AI in their work and audit it effectively. The conversation covers mindset, skill set, and tool set, along with real-world use cases, adoption challenges, human oversight, and why AI fluency may become a key differentiator for the future auditor HOST: Bryant Richards, CIA, CRMA, CMA, PhD Partner, Ucran & Company, LLC Associate Professor, Nichols College GUEST: Nancy Hom, CISA Vice President, Data, Analytics and AI, MetLife Global Audit KEY POINTS: Introduction [00:00-00:00:42] From AI Awareness to Immersive Learning [00:00:43-00:02:29] Mindset, Skill Set, and Tool Set [00:02:30-00:04:43] Building and Measuring an AI Learning Program [00:04:44-00:07:41] Defining Appropriate Tasks and Maintaining Human Oversight [00:07:42-00:09:38] Choosing AI Tools and Scaling the Audit Workflow [00:09:39-00:13:15] Communication, Delegation, and Validation [00:13:16-00:16:20] Using an AI Chatbot to Improve Issue Writing [00:16:21-00:19:26] Keeping Pace With Changing Tools and Learning Needs [00:19:27-00:22:20] Driving AI Adoption Across the Department [00:22:21-00:24:34] Maintaining Skepticism, Judgment, and Accountability [00:24:35-00:28:23] Expanding Internal Audit's Advisory Role [00:28:24-00:31:33] Hiring and Developing AI-Fluent Auditors [00:31:34-00:33:34] Final Thoughts [00:33:35-00:34:07] Visit The IIA's website or YouTube channel for related topics and more. IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Best Practices: Internal Audit Upskilling for Critical AI Capabilities Global Internal Audit Standards Vison 2035 Knowledge Center: Artificial Intelligence Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E91
    July 14 · 27 min

    Skills for the Modern Internal Auditor

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, we're getting into the daily realities of modern internal auditing — the messy, practical, and sometimes uncomfortable challenges that don't always make it onto conference agendas. Jas Gill sits down with Asim Fareeduddin to talk through what's shaping internal audit. Fareeduddin shares why business acumen is the hardest skill to hire for, how to think about AI beyond the basics, and why understanding how your company makes, and could lose, money is the foundation of every valuable audit. HOST: Jasdeep Gill, CIA, CISA, CISM, CFE Senior Manager, Internal Audit and Assurance, RELX GUEST: Asim Fareeduddin, CISA, CPA, CISM, CIPP, CISSP Head of Internal Audit and Assurance, RELX KEY POINTS: Introduction [00:00:02-00:00:50] Geopolitical Instability and Flexible Audit Planning [00:00:50-00:02:43] Cyber Risk, Upskilling, and Second-Line Collaboration [00:02:43-00:05:31] Auditing Culture and Behavior [00:05:31-00:07:05] Measuring Internal Audit Impact [00:07:05-00:10:04] Business Acumen and the Future Audit Talent Profile [00:10:04-00:12:36] Upskilling Through AI, Training, and Practical Exposure [00:12:36-00:14:45] Competing for Top Talent [00:14:45-00:17:29] Skills for the Modern Internal Auditor [00:17:29-00:21:31] Building Professional Courage and Trust [00:21:31-00:24:50] Commercial Curiosity and Understanding Revenue Risk [00:24:50-00:27:44] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Internal Audit Standards Vision 2035 Cybersecurity Topical Requirement Knowledge Center: Artificial Intelligence Communicating with the Board: Turning Audit Insights Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E90
    July 7 · 21 min

    Auditing the Auditors: Building Internal Audit at KPMG

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Charles King sits down with Becky Mann to discuss what it takes to build and evolve an internal audit function inside a global firm. They share lessons from leading internal audit through disruption, how to structure teams around the business, and why auditors must move beyond rigid audit plans to deliver real value. HOST: Charles King, CIA, CRMA, CISSP, CISA AI and Internal Audit Leader, KPMG GUEST: Becky Mann, CIA Chief Audit Executive, KPMG KEY POINTS: Introduction [00:00:00-00:00:44] Becky Mann's Internal Audit Background [00:00:44-00:02:06] Leading Internal Audit Through COVID-19 [00:02:06-00:03:18] KPMG's Internal Audit Function and Scope [00:03:18-00:05:35] Building Teams Around the Business [00:05:35-00:07:49] Learning to Pivot From the Audit Plan [00:07:49-00:09:21] Structuring Audit Portfolios [00:09:21-00:10:41] Rotations and Guest Auditor Programs [00:10:41-00:11:16] Onboarding Guest Auditors [00:11:16-00:13:55] Engaging the Board and Executive Stakeholders [00:13:55-00:16:36] Aligning Expectations and Avoiding Surprises [00:16:36-00:16:59] Why Internal Audit Still Matters [00:16:59-00:19:27] Choosing the Right Risk Response [00:19:27-00:20:31] Final Thoughts [00:20:31-00:20:54] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Internal Audit Standards Vision 2035 Communicating with the Board: Turning Audit Insights into Impact Three Lines Model Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E89
    June 30 · 15 min

    The IIA's New Global Chair on What the Profession Needs Now

    The Institute of Internal Auditors Presents: All Things Internal Audit In this special episode of All Things Internal Audit, Anthony Pugliese sits down with IIA Global Board Chair Stacey Schabel to discuss her leadership theme for the year: Risk-Focused, Future-Ready. Drawing on more than 25 years of experience in audit and risk leadership, Schabel shares her vision for helping internal auditors navigate an increasingly complex risk environment shaped by AI, cyber threats, geopolitical uncertainty, and rapid technological change. The conversation explores the evolving role of internal audit, the importance of developing future-ready skills, and what success looks like for the profession in the year ahead. HOST: Anthony Pugliese, CIA, CPA President and CEO, The IIA GUEST: Stacey Schabel, CIA, CPA Senior Vice President and Global Head of Operational Risk, Reinsurance Group of America Chair, The IIA Global Board of Directors KEY POINTS: Introduction and Stacey Schabel's Background [00:00:00-00:02:08] Risk-Focused, Future-Ready: The Theme for the Year [00:02:08-00:02:57] How the Risk Landscape Is Changing [00:02:57-00:03:41] What It Means to Be Risk-Focused and Future-Ready [00:03:41-00:04:52] Opportunities and Challenges for the Profession [00:04:52-00:07:13] Advice for Emerging Internal Audit Leaders [00:07:13-00:08:16] Staying Curious and Understanding Risk [00:08:16-00:09:24] Embracing Technology, AI, and Mentorship [00:09:24-00:10:16] Building Influence Through Trust and Credibility [00:10:16-00:10:45] What Success Would Look Like as Global Board Chair [00:10:45-00:12:14] Advancing AI Readiness and Integrated Assurance [00:12:14-00:12:43] Inspiring the Next Generation of Internal Auditors [00:12:43-00:13:30] Ensuring Every Voice Is Heard Across the Profession [00:13:30-00:15:00] Final Thoughts [00:15:00-00:15:21] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Leadership Profile: Stacey L. Schabel Global Internal Audit Standards Vision 2035 AI Knowledge Center Three Lines Model The Institute of Internal Auditors Leadership Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E88
    June 23 · 26 min

    Why a General Counsel Pursued the Certified Internal Auditor (CIA)

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Christina Brune sits down with Randolph Sergent, executive vice president and general counsel at CareFirst BlueCross BlueShield, to discuss why he decided to pursue the Certified Internal Auditor (CIA) designation despite spending his career in the legal profession. Sergent shares how earning the CIA helped him better understand audit planning, enterprise risk management, and the role of internal audit within an organization. The conversation also explores leadership, continuous learning, professional development, and why executives should invest in understanding the functions they support. HOST: Christina Brune Director of Certifications Outreach and Engagement, Institute of Internal Auditors GUEST: Randolph Sergent, CIA Executive Vice President and General Counsel, CareFirst BlueCross BlueShield KEY POINTS: Introduction and Career Journey [00:00:42-00:01:15] Why a General Counsel Pursued the CIA [00:01:16-00:03:00] What He Learned About Internal Audit and Standards [00:03:01-00:05:00] How the CIA Improved Conversations With the CAE [00:05:01-00:07:25] Balancing Executive Leadership and CIA Studies [00:07:26-00:10:00] Customer Service and Communication in Internal Audit [00:10:01-00:11:04] Study Strategy and Preparing for the Exams [00:11:05-00:12:14] Enterprise Risk Management and Audit Planning [00:12:15-00:13:59] How Audit Knowledge Changed Leadership Conversations [00:14:00-00:14:51] Creating a Culture of Continuous Learning [00:14:52-00:17:01] Leading by Example as an Executive [00:17:02-00:18:14] Why Leaders Should Invest in Understanding Their Teams [00:18:15-00:21:16] Advice for Executives Considering the CIA [00:21:17-00:22:49] Thoughts on the CIA Challenge Exam [00:22:50-00:24:34] Final Thoughts on Career Growth and Lifelong Learning [00:24:35-00:25:30 IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: CIA Challenge Exam Global Internal Audit Standards Vision 2035 Become a Certified Internal Auditor (CIA) IAP (Internal Audit Practitioner) Certification Candidate Handbook Certificate Programs Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E87
    June 16 · 17 min

    2026 North American Pulse Report: What Internal Audit Leaders Need to Know

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Deborah Poulalion and Andy Cook break down key findings from the 2026 North American Pulse of Internal Audit report. They discuss tightening budgets, staffing pressures, the growing importance of strategic alignment, and how audit teams are balancing assurance work with increasing technology and compliance demands. The conversation also highlights industry trends and what audit leaders should prioritize moving forward. HOST: Deborah Poulalion, IAP Senior Manager, Research & Insights, The IIA GUEST: Andy Cook, CIA Director of Professional Guidance, Financial Services, The IIA KEY POINTS: Introduction and Survey Overview [00:00:34-00:02:08] 2026 Budget Trends and Funding Pressures [00:02:09-00:04:24] Financial Services as the Budget Outlier [00:04:25-00:05:31] Staffing Challenges and Hiring Constraints [00:05:32-00:07:59] The Link Between Strategic Alignment and Funding [00:08:00-00:11:26] Operational Auditing Remains a Core Priority [00:11:27-00:12:24] Compliance Demands and Sarbanes-Oxley Commitments [00:12:25-00:13:23] Technology, Cybersecurity, and IT Audit Focus [00:13:24-00:14:36] Balancing Assurance and Advisory Work [00:14:37-00:16:10] Final Takeaways from the 2026 Pulse Report [00:16:11-00:16:36] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: 2026 North American Pulse of Internal Audit Global Internal Audit Standards Standards Knowledge Center IIA Research & Reports Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E86
    June 9 · 7 min

    Checks Payable to Deception

    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. Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person. Chapters: Introduction to the Case (00:00:00) Part 1: The Person Everyone Trusted (00:00:25) Part 2: The Charges That Did Not Add Up (00:01:25) Part 3: The Company Behind the Checks (00:02:43) Part 4: The True Scope (00:04:26) Part 5: The Question That Remained (00:05:43) Follow All Things Internal Audit: Apple PodcastsSpotify Youtube LibsynDeezer

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  • S3 · E85
    June 2 · 26 min

    Beyond the Three Lines: How AI Can Finally Make Combined Assurance Work

    The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this companion episode to Internal Auditor magazine's "Better Together" article, Paula Michaels talks with Ashwathama Rajendran about how AI can support more connected, continuous, and coordinated assurance across the three lines. They discuss why combined assurance can be difficult to achieve in practice, how AI can act as a connecting layer across risk, compliance, operations, and internal audit, and why human judgment, independence, and data privacy remain critical. HOST: Paula Michaels Senior Director of Creative and Content Services, The IIA GUESTS: Ashwathama Rajendran Data Analytics Lead, Stripe All opinions are Ashwathama Rajendran's own and do not represent his employer, and all scenarios discussed are hypothetical and based on broad industry experience rather than any specific organization. KEY POINTS: Introduction and Ash's Background [00:00:30 - 00:02:05] Why Combined Assurance Struggles in Practice [00:02:17 - 00:04:21] AI as a Connecting Layer Across the Three Lines [00:04:33 - 00:06:29] Creating Real-Time Combined Assurance Maps [00:05:37 - 00:06:09] Continuous Monitoring Integration and AI [00:06:30 - 00:09:07] Using AI to Detect Cross-Functional Risks Earlier [00:09:07 - 00:11:20] Translating Risk Taxonomies Across Functions [00:11:29 - 00:13:35] Maintaining Auditor Independence and AI Governance [00:13:35 - 00:16:52] Roles of the Three Lines in AI Oversight [00:16:52 - 00:18:01] Where Organizations Should Start with AI-Enabled Combined Assurance [00:18:01 - 00:20:31] Internal Audit as a Catalyst for AI Adoption [00:20:31 - 00:22:35] How AI Will Change Internal Auditing Over the Next Five Years [00:22:35 - 00:25:17] Final Thoughts [00:25:17 - 00:25:49 Visit The IIA's website or YouTube channel for related topics and more. IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Better Together — Internal Auditor Magazine (June Issue) Pulse Check: Combined Assurance Knowledge Center: Artificial Intelligence The Three Lines Model Vison 2035 Global Internal Audit Standards Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E84
    May 26 · 35 min

    Internal Audit Awareness Month: The Stories We Don't Always Tell

    The Institute of Internal Auditors Presents: All Things Internal Audit In this Internal Audit Awareness Month special, internal audit leaders share the human side of the profession. Through stories of resistance, difficult findings, stakeholder trust, courage, and career-defining moments, the episode highlights how internal auditors add value by building relationships, asking better questions, and helping organizations see what they might otherwise miss. HOST: Catie Brown Associate Manager & Producer, Content Development, The IIA GUESTS Asim Fareeduddin, CPA, CISA, CISM, CIPP, CISSP Head of Internal Audit & Assurance, RELX Ashanti Clark, CIA Executive Advisor, FedEx Express Corporation Jasdeep Gill, CIA, CISA, CISM, CFE Senior Manager, Internal Audit & Assurance, RELX Aadesh Gandhre, CIA, CISA Chief Audit Executive, DTCC Chad Bourque, CIA Global Director of Enterprise Risk Management, Gallagher Benefits Services Nam Phong Ho, CIA, CISA, CFE, CRMA, QILM, MBA Former Chief Audit Executive, Glencore / Independent Advisor KEY POINTS: Introduction [00:00:02-00:01:42] Navigating Internal Audit Resistance [00:01:42-00:05:34] Preparing for Difficult Conversations [00:05:34-00:08:05] Emotional Intelligence and Cultural Awareness [00:08:05-00:09:53] Delivering Difficult Audit Findings [00:09:53-00:14:28] Leadership During Challenging Audit Moments [00:14:28-00:16:38] Communicating the "So What" [00:16:38-00:19:42] Active Listening and Stakeholder Trust [00:19:42-00:22:53] Building Real Relationships [00:22:53-00:24:21] Demonstrating Internal Audit's Business Value [00:24:21-00:27:48] Courage and Career Growth in Internal Audit [00:27:48-00:29:51] Internal Audit as a Mission [00:29:51-00:31:52] Reflecting on Value After Every Audit [00:31:52-00:32:48] Sharing Internal Audit Successes [00:32:48-00:33:41] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Discover Internal Audit Certifications May Sale Internal Audit Month Global Awareness Global Internal Audit Standards Vision 2035 Career Center Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E83
    May 20 · 20 min

    IT Controls Automation: Where Internal Audit Can Lead the Shift

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Levy sits down with Reebu George to get practical about one of the most significant shifts underway in internal audit right now: the automation of IT controls. They talk through where this shift is happening, what use cases are proving their value, and how internal audit can lead the conversation rather than wait for the business to figure it out first. HOST: Mike Levy, CIA, CRMA, CISSP CEO, Cherry Hill Advisory GUEST: Reebu George, CISSP, CISA, PMP Audit & Assurance Managing Director, IT Internal Audit Leader, Deloitte & Touche LLP KEY POINTS: Introduction [00:00:02-00:00:47] The Shift Toward Continuous Auditing [00:00:47-00:02:26] How Automation Is Changing IT Controls [00:02:26-00:04:54] Building an Internal Audit Digital Strategy [00:05:39-00:07:09] Where Internal Audit Teams Should Start [00:07:09-00:09:33] Using AI and Automation in Audit Workflows [00:09:33-00:10:04] Earning a Seat at the Table [00:10:04-00:11:35] Developing Talent for Advisory Conversations [00:11:35-00:12:23] Rule-Based Controls and Automation Opportunities [00:12:23-00:13:45] Governance Risks in Automated Controls [00:13:45-00:15:39] Selling the Value of Automation [00:15:39-00:18:37] The Future of Continuous Assurance [00:18:37-00:19:49] Closing [00:19:52-00:20:23] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: IT General Controls Certificate Program Knowledge Centers: Artificial Intelligence Global Internal Audit Standards Vision 2035 Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E82
    May 13 · 24 min

    Greenwashing and Internal Audit: Governance, Risk, and the Growing Regulatory Crackdown

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Ahmed Sharif Hawky and Emmanuel Pascal discuss why greenwashing is no longer just a reputational risk, but also a governance and assurance challenge. Together they break down how greenwashing qualifies as legal misrepresentation, why most control environments are far weaker than leadership realizes, and what a practical audit approach looks like — from mapping sustainability claims across channels to using data analytics and intensity ratios to test what companies report and what they don't. HOST: Dr. Ahmed Shawky, CIA, CPA CEO, SustainGRC GUEST: Emmanuel Pascal, CIA, CRMA, CFE CEO, Condor Strike Member, Committee of Research and Education Advisors, Internal Audit Foundation KEY POINTS: Introduction [00:00-00:00:50] Defining Greenwashing [00:00:50-00:02:14] Political Backlash vs. Regulatory Reality [00:02:16-00:03:21] Greenwashing as Misrepresentation [00:03:24-00:06:13] Global Greenwashing Regulations [00:06:13-00:07:16] Greenwashing as Value Fraud [00:07:22-00:11:07] Assessing Greenwashing Risk [00:11:14-00:13:49] Green Strategy and Red Flags [00:13:50-00:14:48] Using Data Analytics to Test Sustainability Claims [00:14:48-00:18:10] Building a Strong Control Framework [00:18:13-00:19:27] Internal Audit's Approach to Greenwashing Risk [00:19:27-00:20:58] Training Auditors on Sustainability [00:20:58-00:21:52] DWS Greenwashing Case [00:21:52-00:23:42] 2026 International Conference Promo [00:23:47-00:24:18] Closing [00:24:25-00:24:34] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: 2026 IIA International Conference Knowledge Centers: Environmental, Social, and Governance Global Internal Audit Standards Vision 2035 Global Perspectives & Insights: Sustainability All Things Internal Audit: Unmasking Greenwashing On the Frontlines: Greenwashing and Closing the Authenticity Gap Five Questions: Preventing Greenwashing Fighting Greenwashing Fraud Using Data Analytics Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E81
    May 5 · 22 min

    Inside The IIA's Updated Global Practice Guide: Auditing Public Sector Procurement

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Pam Strobel Powers and Mark Maraccini discuss The IIA's recently updated Global Practice Guide Auditing Procurement in the Public Sector. They walk through the three pillars that make public sector procurement unique, explain how to distinguish a vendor from a subrecipient, and share why fraud risk in procurement deserves its own lane in your audit approach. *Members Save in May* Members can save 20% on CIA, CRMA, and IAP application and exam fees throughout May. Becker, the official CIA exam review partner of The IIA, is also offering up to 20% off CIA exam prep and $50 off IAP prep. Use the code May20% and access the offer here. HOST: Pamela Stroebel Powers, CIA, CGAP, CRMA, CPADirector of Professional Guidance, Public Sector, The IIA GUEST: Mark Maraccini, CIA, CPA Partner, Crowe LLP Member, International Internal Audit Standards Board KEY POINTS: Introduction [00:00:02 - 00:00:30] What Makes Public Sector Procurement Unique [00:01:07 - 00:04:16] Transparency in Procurement [00:01:37 - 00:02:42] Fairness and Equity in Procurement [00:02:42 - 00:03:31] Legal and Regulatory Compliance [00:03:31 - 00:04:16] Vendor vs. Subrecipient: Key Differences [00:05:24 - 00:08:44] Applying the Procurement Lifecycle [00:09:34 - 00:10:54] Using Risk and Control Matrices [00:11:23 - 00:12:54] Manual vs. Technology-Driven Risk Assessment [00:11:48 - 00:12:33] Fraud Risk in Procurement [00:13:24 - 00:15:31] Equity and Supplier Diversity Programs [00:17:49 - 00:20:11] Auditing Program Effectiveness vs. Compliance [00:20:47 - 00:21:28] Final Thoughts [00:21:28 - 00:21:50] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Practice Guide: Auditing Procurement in the Public Sector, 2nd Edition Online Exclusive: AI in Public Sector Procurement Audit Tool: Procurement Risks and Controls for the Public Sector Examples Third-Party Topical Requirement Global Internal Audit Standards Knowledge Centers: Public Sector Certifications May Sale Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E80
    April 28 · 21 min

    Ransomware Readiness and the Role of Internal Audit

    The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Adam Ross speaks with Vipul Patel about how organizations can better prepare for ransomware attacks. They talk through what goes wrong in the first hours of an attack, what smart preparation looks like, and where traditional audit approaches fall short when a business is in crisis mode. HOST: Adam Ross, CIA, CISA Partner and Internal Audit Services Leader, Grant Thornton GUEST: Vipul Patel, CISA Audit and Assurance Managing Director, IT Internal Audit Leader, Deloitte & Touche LLP KEY POINTS: Introduction [00:00:02-00:00:27] Common Mistakes in Ransomware Response [00:00:27-00:02:14] Building Crisis Communication Plans [00:02:20-00:03:03] A Simple Incident Response Runbook [00:03:03-00:05:03] Internal Audit's Role Before an Incident [00:05:03-00:07:05] Stress Testing and "What If" Scenarios [00:07:05-00:08:01] Tabletop Exercises and Cross-Functional Readiness [00:08:02-00:10:03] Partnering With the CISO and Management [00:10:03-00:11:15] Lessons Learned After Ransomware Incidents [00:11:15-00:14:05] Governance Changes After an Attack [00:14:55-00:16:55] Cyber Risk as a Business Issue [00:16:55-00:17:16] Traits of Organizations That Respond Well [00:17:20-00:19:44] Final Advice for Internal Auditors [00:19:44-00:20:56] Visit The IIA's website or YouTube channel for related topics and more. IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Internal Audit Standards Cybersecurity Topical Requirement Course: Detecting, Mitigating and Responding to Global Ransomware Attacks Articles: A Ransomware Playbook IIA Certificates: IT General Controls Certificate Knowledge Centers: Artificial Intelligence Vison 2035 IIA Courses: Fundamentals of IT Auditing Become a Certified Internal Auditor (CIA) CIA Challenge Exam Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E79
    April 21 · 12 min

    The CIA Challenge Exam: A New Pathway for Experienced Professionals

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Benito Ybarra speaks with Margaret Pacheco about her experience earning the CIA through the Challenge Exam. They discuss who the exam is designed for, how it differs from the traditional three-part path, why it is not a shortcut, and how the CIA can strengthen credibility for internal audit professionals at every stage of their careers. You can apply for the CIA Challenge Exam now if you meet the eligibility requirements, with multiple testing windows offered throughout the year. If you're planning to qualify through the 10+ years of internal audit experience pilot, you must apply before September 30, 2026, and test during one of the remaining windows in 2026. What's covered on the exam? The CIA Challenge Exam syllabus outlines the topics and structure so you know what to expect. Not sure you're up for the Challenge? The IIA's Challenge Exam practice questions offer a simple way to preview the format and level of difficulty before you commit to the exam. HOST: Benito Ybarra, CIA Executive Vice President, Global Standards, Guidance, and Certifications, The IIA GUEST: Margaret Pacheco, CIA, CPA, PMP Managing Director, Protiviti KEY POINTS: Introduction and Margaret's Background [00:00:27-00:01:20] Why Margaret Pursued the CIA Through the Challenge Exam [00:01:21-00:02:58] Is the Challenge Exam a Shortcut? [00:03:06-00:03:33] How the Challenge Exam Differs From the Three-Part CIA Exam [00:03:39-00:04:38] Who Is Eligible for the Challenge Exam? [00:04:49-00:06:09] Why the Challenge Exam Made Sense Later in Her Career [00:06:12-00:06:39] Study Strategy and Preparation Tips [00:06:40-00:07:53] How Margaret's CPA Background Helped [00:07:57-00:08:28] Advice for Candidates Considering the Exam [00:08:30-00:09:01] What the CIA Has Meant for Margaret's Career [00:09:03-00:09:54] How the CIA Builds Credibility With Employers and Clients [00:09:58-00:11:05] Why Accessibility Matters and Final Thoughts [00:11:05-00:11:57] Challenge Exam Reminder and Pilot Deadline [00:11:57-00:12:32] Visit The IIA's website or YouTube channel for related topics and more. RELATED CONTENT: Interested in this topic? Visit the links below for more resources: CIA Challenge Exam Global Internal Audit Standards Vison 2035 Become a Certified Internal Auditor (CIA) IAP (Internal Audit Practitioner) Certification Candidate Handbook Certificate Programs Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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  • S3 · E78
    April 14 · 7 min

    The Heartbreaking Fraud

    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. Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person. Chapters: Introduction to the Case (00:00:00) Part 1: A Thursday That Changed Everything (00:00:23) Part 2: Something Doesn't Add Up (00:02:46) Part 3: Peeling Back the Layers (00:03:56) Part 4: The Truth (00:05:13) Part 5: A Hard Lesson (00:06:07) Follow All Things Internal Audit: Apple PodcastsSpotify Youtube LibsynDeezer

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