All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, PwC's Amanda Herron and Tonya Ugoretzdiscuss how organizations can move beyond cybersecurity dashboards to turn data into meaningful risk insights and assurance. They explore the importance of aligning cyber metrics with business risks, strengthening collaboration across the Three Lines Model, and using continuous monitoring to identify emerging threats. The conversation also covers cyber resilience, evolving responsibilities for cybersecurity, and how artificial intelligence is reshaping both cyber threats and internal audit's approach to assurance.

• HOST:

• Tonya Ugoretz Co-Leader, Cyber & Risk Innovation Institute | Managing Director, PwC

• GUEST:

• Amanda Herron, CPA US Internal Audit Leader, PwC

KEY POINTS:

• Introduction [00:00–01:02]
• Turning Cyber Data Into Risk Insight [01:02–04:21]
• Visibility vs. Assurance [04:21–08:29]
• Choosing Cyber Risks and Metrics That Matter [08:29–12:13]
• Internal Audit's Role in the Cyber Risk Conversation [12:13–17:06]
• Moving From Activity Metrics to Outcome Metrics [17:06–20:12]
• Looking Beyond a "Green" Cyber Dashboard [20:12–22:26]
• Who Owns Cyber Risk? [22:26–27:27]
• Applying the Three Lines Model to Cybersecurity [27:27–30:52]
• Building Cyber Resilience Beyond the Dashboard [30:52–35:14]
• How AI Is Changing Cybersecurity Risk [35:14–39:45]
• AI, Automation, and Internal Audit Assurance [39:45–42:28]
• Rethinking Cyber Reporting [42:28–44:56]

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

• Cybersecurity Topical Requirement
• Global Internal Audit Standards
• Knowledge Center: Artificial Intelligence
• Three Lines Modelhttps://www.theiia.org/en/content/articles/global-knowledge-brief/2024/january/innovation-and-technology-part-1

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

Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to Internal Auditor magazine's "Most Likely to Innovate" article, Adrian Romero talks with Emerging Leaders Ashley Morrone and Nisha Nair about building careers shaped by innovation, curiosity, and continuous improvement. They discuss the importance of mentorship and psychological safety, practical uses of AI in audit work, and why innovation does not always require a major transformation. The conversation also explores starting small with new technology, speaking up at any career level, and turning good ideas into meaningful change.

• HOST:

• Adrian Romero, CIA Principal and Practice Leader, Kaufman Rossin 2019 Emerging Leader

• GUESTS:

• Ashley Morrone, CIA Financial Services Internal Audit Manager, Crowe 2024 Emerging Leader
• Nisha Nair, CIA, FCCA, ACMA, CGMA, CFE Internal Audit Specialist, United Arab Emirates' Federal Authority for Nuclear Regulation 2024 Emerging Leader

KEY POINTS:

• Introduction and Career Paths in Internal Audit [00:00–03:54]
• Opportunities, Mentorship, and Psychological Safety [03:55–07:58]
• What Innovation Really Means in Internal Audit [07:59–10:27]
• Using AI to Reduce Repetitive Audit Work [10:28–13:42]
• AI Implementation and Shifting to Higher-Value Work [13:43–15:07]
• Continuous Improvement and the "What's the Wow?" Mindset [15:08–17:19]
• Starting Small With AI and Scaling Responsibly [17:20–19:42]
• Building vs. Buying AI Solutions [19:43–21:06]
• Why Early-Career Auditors Should Speak Up [21:07–24:16]
• Creating a Culture Where Ideas Are Heard [24:17–26:00]
• Advice for Building a Career That Creates Change [26:01–29:12]
• Final Thoughts [29:13–30:20]

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

• Most Likely to Innovate — Internal Auditor magazine (October Issue)
• Global Internal Audit Standards
• Internal Auditing Competency Framework
• Knowledge Center: Artificial Intelligence
• Article: 5 Ways to Build Internal Audit's AI Skills
• Global Knowledge Brief: Innovation and Technology Part 1: Internal Audit's Role in Technology Assurance
• Internal Audit Foundation Research

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

Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

All Things Internal Audit: Fraud Podcast "A Full-Court 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 university's polished image hides a problem that starts with four sheets of paper and a fully booked calendar. What begins as a routine audit of athletic department accounts turns into a trail of redirected checks, lookalike bank accounts, and hesitant answers from a trusted insider.

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

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

Chapters:

• Introduction [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 YoutubeLibsynDeezer

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:https://iia.mydigitalpublication.com/august-2026/page-22

• Cybersecurity Topical Requirement
• Third-Party Topical Requirement
• Artificial Intelligence Knowledge Center
• Elevating Internal Audit Communication With the Board
• 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

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.

• HOST:

• Mike Levy, CIA, CRMA CEO, Cherry Hill Advisory

• GUEST:

• https://www.linkedin.com/in/yvette-adams-cia-crma-pmp-8a71482b/ Amy Fread, CISA Audit & Assurance Principal, Deloitte & Touche LLP

KEY POINTS:

• Introduction [00:00–00:39]
• How Internal Audit Is Evolving [00:40–02:46]
• Getting Involved Earlier in Business Transformation [02:47–04:12]
• Making Audit Reports More Useful [04:13–05:55]
• AI Governance and Internal Audit Use Cases [05:56–08:28]
• Assessing Third-Party Risk and Cost Recovery Opportunities [08:29–10:07]
• When to Consider Cosourcing [10:08–11:30]
• Measuring Value Beyond Dollars Recovered [11:31–12:23]
• Turning Risk Data Into Action [12:24–14:05]
• The Future of Internal Audit [14:06–15:15]

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

• Global Internal Audit Standards
• Artificial Intelligence Knowledge Center
• Third-Party Topical Requirement
• Continuous Auditing and Monitoring

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

Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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.

• HOST:

• Richard Penfil, Founder, AssureSwarm

• GUEST:

• https://www.linkedin.com/in/yvette-adams-cia-crma-pmp-8a71482b/ Cory Missimore, CISSP, CDPSE, CISM, CIPP Senior Information Security Compliance Analyst, American Institutes for Research

KEY POINTS:

• Introduction [00:00–00:47]
• Quantum Computers vs. Traditional Computers [00:47–01:44]
• Why Organizations Should Prepare Now [01:45–03:18]
• Cryptographic Inventories and Accountability [03:19–05:27]
• "Harvest Now, Decrypt Later" Attacks [05:28–07:42]
• The Emerging Regulatory Landscape [07:43–09:33]
• Three Questions for Assessing Quantum Readiness [09:34–13:11]
• Third-Party and Vendor Exposure [13:12–15:01]
• Integrating Quantum Risk Into Existing Audits [15:02–17:49]
• Warning Signs and Regulatory Developments [17:50–20:27]
• How Quantum Computing and AI Could Develop Together [20:28–22:13]
• Practical Steps Organizations Can Take Today [22:14–24:42]
• Final Thoughts [24:43–25:36]

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

• Global Internal Audit Standards
• Cybersecurity Topical Requirement
• Cybersecurity Part 3: Cybersecurity Third-Party Risk Management
• All Things Internal Audit Tech: Quantum Computing
• All Things Internal Audit Tech: Quantum Is Coming for Your Encryption. Now What?
• The Big Idea: Quantum Computing

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

Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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:

• https://www.linkedin.com/in/yvette-adams-cia-crma-pmp-8a71482b/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:

• The NextGen Audit Mentor — Internal Auditor magazine (August Issue)
• IIA Membership
• Global Internal Audit Standards
• Artificial Intelligence Auditing 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

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.

• HOST:

• Sanjay Vadlamani, CIA, CISA, CRISC Senior Manager, Internal Audit, PayJoy

• GUEST:

• Yvette Adams, CIA, CRMA Director of Enterprise Risk Management, Zions Bancorporation

KEY POINTS:

• Introduction [00:00–00:00:38]
• The Three Types of Insider Threats [00:00:39–00:03:19]
• How AI, Remote Work, and Cloud Applications Increase Risk [00:03:20–00:06:52]
• IIA Membership [00:06:53–00:07:38]
• Balancing Employee Monitoring, Privacy, and Trust [00:07:39–00:11:13]
• Indicators of Insider Risk [00:11:14–00:15:16]
• The FinWise Bank Incident and Offboarding Risk [00:15:17–00:18:48]
• Connecting Information Across Organizational Silos [00:18:49–00:22:47]
• Five Elements of a Mature Insider Risk Program [00:22:48–00:26:40]
• Lessons From the Tesla Insider Threat Case [00:26:41–00:28:56]
• Understanding the Insider Threat Life Cycle [00:28:57–00:30:07]
• Employee Self-Reporting and Where Organizations Should Start [00:30:08–00:33:40]
• Closing [00:33:41–00:33:51]

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

• Global Practice Guide: Auditing Insider Threat Programshttps://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/?gad_source=1&gad_campaignid=22100717904&gbraid=0AAAAADsnbmzrccWUNrcaezU3tqZKeGyb4
• Insider Threat Leading Practices
• Insider Threat Assessment Using NIST Cybersecurity Framework
• All Things Internal Audit Tech: Identity & Access Management
• Understanding Insider Threats
• IIA Membership

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

Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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.

HOST:

•

• Catie Brown

• Associate Manager & Producer, Content Development, The IIA

GUESTS:

• Priya Bhatt— Texas A&M University Graduate https://www.linkedin.com/in/omarontiveros562/
• Omar Ontiveros — Cal State Long Beach Graduate https://www.linkedin.com/in/oliviaruthgallagher/
• Olivia Gallagher — Accounting Student, Winthrop University https://www.linkedin.com/in/ryan-lam-accounting/
• Ryan Lam — Accounting Student, Southern Alberta Institute of Technology https://www.linkedin.com/in/moises-gutierrez-a3b769401/
• Moises Gutierrez — Accounting Student, Valdosta State University https://www.linkedin.com/in/shahdhvanii/
• Dhvani Shah — Accounting Student, DePaul University https://www.linkedin.com/in/saurabhkshatri/
• Saurabh Kshatri — Master's Graduate, DePaul University

KEY POINTS:

• Introduction [00:00–01:16]
• How Students Discovered Internal Audit [01:17–04:22]
• When the Profession Became Real [04:23–07:58]
• Bringing Creativity and Curiosity to Internal Audit [07:59–11:19]
• Bridging the Gap Between the Classroom and Practice [11:20–14:58]
• Ethics and the Human Impact of Audit Findings [14:59–16:56]
• Building Confidence, Credibility, and Relationships [16:57–19:02]
• What Students Want to See Through Job Shadowing [19:03–22:09]
• The Importance of Mentorship [22:10–23:34]
• Advice for Students Entering the Profession [23:35–25:04]
• Advice for Today's Internal Auditors [25:05–25:39]
• Final Thoughts [25:40–26:48]

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

• Discover Internal Audit

• What is Internal Audit?

• IIA Student Membership
• Internal Audit Foundation
• Internal Audit Academic Alliance
• Local Chapters and Institutes
• Career Center

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

Follow All Things Internal Audit: https://podcasts.apple.com/us/podcast/all-things-internal-audit/id1649563473

Apple Podcasts https://open.spotify.com/show/1NB6ExNTE5RaarkTRaPBcy

Spotify https://1984d534-f92f-4772-a722-6ac47400e67e.libsyn.com/

Libsyn https://www.deezer.com/us/show/5250577

Deezer

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:

• 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

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

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

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 PodcastsSpotifyYoutubeLibsynDeezer

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

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: https://podcasts.apple.com/us/podcast/all-things-internal-audit/id1649563473

• Apple Podcasts https://open.spotify.com/show/1NB6ExNTE5RaarkTRaPBcy
• Spotify https://1984d534-f92f-4772-a722-6ac47400e67e.libsyn.com/
• Libsyn https://www.deezer.com/us/show/5250577
• Deezer

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

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

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

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

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