All Things Internal Audit (The Institute of Internal Auditors)

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

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

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

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

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

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

The Institute of Internal Auditors Presents: All Things Internal Audit

In today’s episode, to kick off the new year, we’re counting down your top 5 favorite episodes from 2024! From tackling AI risks and ethics to uncovering misleading greenwashing claims and exploring the next frontier of quantum computing, these episodes highlight the key issues shaping the internal audit profession.

So, whether you’re a longtime listener or new to All Things Internal Audit, grab a seat and join us as we revisit the episodes that made the biggest impact in 2024. Let the countdown begin!

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

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

All Things Internal Audit: Fraud Podcast
"The Language of Fraud"

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

In the latest episode, a company receives a whistleblower complaint against one of its new acquisitions, Slate. An investigation of the communications between Slate executives and a vendor reveals key words of corruption. Listen to “The Language of Fraud.”

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

Available now on all major podcast platforms and our Youtube channel.

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

• NIST Cybersecurity Framework
• General Data Protection Regulation
• PCI Data Security Standard 

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

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

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

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

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

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

Access more content at Podcasts and Videos from the IIA.

All Things Internal Audit: Fraud Podcast
"Uncontrolled Substances"

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

In this episode, Chief Audit Executive Trevor Smith uncovers a two-year scheme at Berkshire Healthcare where hospital director Chris Basil exploited weak controls to steal pain medications. The case highlights the vital role of internal auditors in tackling non-financial fraud. Don't miss  "Uncontrolled Substances" 

IIA members can access the full article and bonus content here.

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

Chapters:

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

• 2025 Fraud Virtual Conference
• Association of Certified Fraud Examiners (ACFE)
  

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All Things Internal Audit: Fraud Podcast
"Too Close to the Sun"

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

In this episode, Chief Audit Executive Robert Soar investigates Summit HVAC’s disastrous acquisition of Tan Solar. Rushed due diligence had missed unpermitted installations, deceptive sales tactics, and mounting legal troubles. Soar uncovers critical oversights, highlighting internal auditors’ role in preventing costly missteps. 

IIA members can access the full article here.

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

Chapters:

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

• Association of Certified Fraud Examiners (ACFE)
  

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Antonio Cacciapuoti and Alessandro Casarotti join Ricardo Martinez to discuss the impact of AI on financial crime. They explore how AI is being used by criminals, the challenges it presents, and how internal auditors can leverage AI to enhance their controls and detection mechanisms.

Learn more from this episode's guests, Antonio Cacciapuoti and Alessandro Casarotti, at their upcoming session at The IIA's 2025 Fraud Virtual Conference on February 20th, 2025.

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

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

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

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

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

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

BONUS Member Content

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

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

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

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

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

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

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

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

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

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

Data Compliance and Beyond

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

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

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

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

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

This conversation covers:

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

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

All Things Internal Audit: The Data Dilemma

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

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Deborah Poulalion and Andy Cook break down the 2025 North American Pulse of Internal Audit report. They discuss emerging trends, challenges, and opportunities for internal auditors, covering issues like strategy, funding, and artificial intelligence. The 2025 North American Pulse of Internal Audit report is sponsored by AuditBoard.

The public consultation for the Third-Party Topical Requirement is open! Review the draft and share your feedback by April 20, 2025. Visit this link to access the public consultation draft to have your say!

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

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

In this episode, George Barham, director of Standards and Professional Guidance for Technology at The IIA, discusses the Topical Requirements component of the International Professional Practices Framework.

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

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

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

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

BONUS Member Content

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

Using Data to Perform Corporate Risk Assessments:

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

Defining Metrics that Matter:

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

Visit: www.theiia.org for more information

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

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

Host: 

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

Key Points

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

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

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

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

Resources Mentioned

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

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

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

Introduction [00:00-00:33]

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

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

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

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

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

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

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

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

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

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

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

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

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

Future Plans [11:09-13:08]

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

Final Thoughts [13:09-15:57]

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

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

The Institute of Internal Auditors Presents: All Things Internal Audit

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

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

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

The Institute of Internal Auditors Presents: All Things Internal Audit

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

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

Dhayalaruban Thangaraja, internal audit director, BDO Malta

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

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

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

• Quality Assessment Manual, 2024 Edition
• International Internal Audit Standards Board
• North American Pulse of Internal Audit
• Risk in Focus

All Things Internal Audit: Generative AI Uses for Internal Audit

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

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

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

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

Key Points

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

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

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

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

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

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

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

All Things Internal Audit Tech:
AI Governance & Ethical Considerations

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

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

Speakers: 

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

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

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

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

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

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

• IIA's Cybersecurity Virtual Conference
• IIA's AI Auditing Framework
• National Science and Technology Council (NSTC) - AI and Cybersecurity: Opportunities and Challenges
• IBM on AI & Cybersecurity

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

BONUS Member Content

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

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

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

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

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

Access more content at Podcasts and Videos from the IIA.

All Things Internal Audit: Public Sector Considerations for New IIA Standards

In this episode, Pamela Stroebel Powers, the IIA director of professional practices, discusses the newly released 2024 Global Internal Audit Standards, with an emphasis on the public sector. She explores the changes, challenges, and resources available to help internal auditors adapt to these updates.

This conversation covers:

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

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

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

·         Generative AI for use in continuous controls monitoring

·         Getting started with machine learning and fraud detection

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

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

Going global: The IIA’s EVP of Affiliate Relations and Global Advocacy, Javier Faleato, gives a preview of The IIA’s 2023 International Conference Amsterdam, Netherlands. 

Diversity, equity and inclusion are in focus as Dolapo Adedeji, Managing Director, Internal Audit and Financial Advisory at Protiviti and Shalim Matos, CFO at the Atlanta Institute of Internal Auditors, share their powerful perspectives on the Benefits and Impact of DEI.

Driving Change: Laura LeBlanc of The Internal Audit Foundation speaks with Amy Fread, Senior Manager, Risk & Financial Advisory at Deloitte about Internal Audit’s Role in Driving Diversity Equity & Inclusion. 

BONUS Member Content

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

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

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

Visit: www.theiia.org for more information.

DISCLAIMER: The views expressed in this video are not specifically those of Deloitte or the IIA, but refer generally to the Internal Audit profession. This video is not a substitute for professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte and the IIA shall not be responsible for any loss sustained by any person who relies on this video.

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

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

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

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

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

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

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

Key Points

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

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

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

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

Resources Mentioned

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

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

All Things Internal Audit: Fraud Podcast
"Playing the Fraud Card"

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

In the latest episode, City Auditor Michelle Martinez uncovers a gift card scam orchestrated by Jonathan Erick, a former City of Sommerville employee, using city funds. Martinez's keen auditing skills reveal Erick's misuse of purchase cards, leading to his arrest and highlighting the importance of robust internal controls. Listen to “Playing the Fraud Card.”

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

Available now on all major podcast platforms and our Youtube channel.

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

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

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

Speakers:

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

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

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

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

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

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

Guest: 

Key Points

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

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

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

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

Follow All Things Internal Audit:
Apple Podcasts
Spotify
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Deezer

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

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

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

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

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

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

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

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

BONUS Member Content

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

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

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

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

Visit: www.theiia.org for more information

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

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

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

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

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

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

BONUS Member Content

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

Tips for Small Audit Teams:
Learn the four main categories of technology that help small teams deliver value.

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

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

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

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

All Things Internal Audit: Fraud Podcast
"Frankenstein's Roadster"

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

In this episode, Chief Audit Executive Frank Harley investigates a sophisticated synthetic fraud scheme at Speed Bird Automotive. The fraudster, posing as Sheila Jackson, exploited weak identity verification controls to purchase a luxury Mercedes SL Roadster. Harley's investigation reveals the dealership's vulnerabilities and highlights the critical role of internal auditors in detecting and preventing such fraud. Don't miss "Frankenstein's Roadster."

IIA members can access the full article and bonus content here.

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

Chapters:

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

• 2025 Fraud Virtual Conference
• Association of Certified Fraud Examiners (ACFE)
  

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Apple Podcasts
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Deezer

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

• Internal Auditing Education Partnership (IAEP) Program
• MSU Denver’s Risk Assurance & Advisory (Internal Audit) Program
• MSU Denver Accounting Student Organization (ASO)
• NASBA (National Association of State Boards of Accountancy)

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

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

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

BONUS Member Content

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

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

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

For more information, visit: theiia.org

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

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

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

BONUS Member Content

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

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

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

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

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

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

BONUS Member Content

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

Integrity and Leadership:

Durran Dunn shares the essential nature of integrity and leadership.

Robotics Process Administration:

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

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

Been There, Done That, Seen It All

The Institute of Internal Auditors Presents: All Things Internal Audit

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

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

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

• IIA's Certified Internal Auditor Certification
• IAm Jeffrey Ridley

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

The Institute of Internal Auditors Presents: All Things Internal Audit

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

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

• Learning Solutions: The Advisory Engagement

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

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

• Introduction to the Case (00:00:01)
• Part 1: A Walk Interrupted (00:00:22)
• Part 2: Cash for Classes (00:01:23)
• Part 3: A Closer Look (00:03:21)
• Part 4: The Confession (00:05:38)

• Association of Certified Fraud Examiners (ACFE)
  

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

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

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

BONUS Member Content

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

Writing Reports: 

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

Managing Remote Teams: 

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

Soft Skills

The Institute of Internal Auditors Presents: All Things Internal Audit

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

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

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

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

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

When her commission structure is changed, an advertising sales manager finds a way to make up for the lost income. Listen to “Sailing the Tradewinds to Fraud.”

IIA members can access bonus content in the form of lessons learned by reading the full Fraud article in the October 2021 digital edition of Internal Auditor magazine.