All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Charles King talks with Debbie Lew about the transformative role of artificial intelligence in internal auditing. They discuss the integration of AI tools like Copilot, the importance of prompt writing, and how AI is enhancing audit processes. The conversation also covers training strategies, real-world applications, and the impact of AI on stakeholder engagement.   HOST:  Charles King, CIA, CPA, CFE, CIPP Partner, AI in Internal Controls Leader, KPMG US GUEST: Debbie Lew, CISA, CRISC, CHIAP Senior Vice President and Chief Audit Executive, Kaiser Permanente Key Points: Introduction [00:00-00:38] Inside Kaiser Permanente's Internal Audit Team [00:39-02:14] AI Adoption at Kaiser Permanente [02:15-03:21] Prompt Writing as a Core Skill [03:22-04:10] Guidance Manuals and Prompt Libraries [04:11-05:02] Building AI Agents to Support Audits [05:03-05:51] Training, Communication, and Driving Adoption [05:52-07:23] Innovative Applications of GenAI in Audit [07:24-08:28] Inspiring a Tech-Forward Culture [08:29-10:06] Final Thoughts [10:07-10:31]   IIA Related Content:  Interested in this topic? Visit the links below for more resources. 2025 International Conference Knowledge Centers: Artificial Intelligence Auditing the Cybersecurity Program Certificate 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 Libsyn Deezer  

The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, George Barham talks with Mike Callino about how agile methodologies and artificial intelligence are transforming internal audit functions. Mike shares practical insights on implementing agile auditing, the challenges and benefits of this approach, and how AI is being used throughout the audit lifecycle. HOST:George Barham, CIA, CISA, CRMA Director, Standards & Professional Guidance, The IIA GUEST:Mike Callino, CIA, CISA Senior Director, Internal Audit, Braze Key Points Introduction [00:00-00:00:27] Defining Agile Auditing [00:00:28-00:01:12] Applying Agile in Practice [00:01:13-00:03:03] Metrics for Agile Success [00:03:04-00:04:15] How Agile Auditing Has Evolved [00:04:16-00:06:06] Getting Started with Agile [00:06:07-00:07:28] Roles and Responsibilities in Agile [00:07:29-00:09:12] Measuring Agile Success [00:09:13-00:10:04] Training for Agile Adoption [00:10:05-00:11:20] AI Use Cases in the Audit Lifecycle [00:11:21-00:14:51] Common Misconceptions About Agile [00:14:52-00:16:12] The Future of Agile and AI in Auditing [00:16:13-00:18:48] IIA Related Content:  Interested in this topic? Visit the links below for more resources: 2025 International Conference Agile Auditing Course Building a Better Auditor: Embracing Agile Audit Agile Auditing: Transforming the Internal Audit Process. Debunking Agile Myths Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit  In this episode, The IIA's Lindsay Patterson talks with Anna Davis of Qualcomm about the crucial aspects of internal audit team formation and dynamics. They discuss hiring strategies in the current market, the importance of soft and hard skills, the challenges and benefits of remote and in-office work, and methods for fostering a strong team culture.  HOST:Lindsay Patterson, CIA, CPAExecutive Vice President , Membership, Marketing and Communications, The IIA GUEST:Anna Davis, CPAVice President, CAE, Qualcomm Key Points Introduction [00:00-00:22] Team Formation: Starting with Hiring [00:23-01:34] In-Office Work and Recruitment Challenges [01:35-04:13] Hard and Soft Skills and Business Acumen [04:14-06:00] Retention and Career Growth Opportunities [06:01-07:05] Team Size and Responsibilities [07:06-07:44] Building a Team Culture [07:45-10:32] The Value of Authentic Leadership [10:33-12:03] Advice for Aspiring Audit Leaders [12:04-13:44] Final Thoughts [13:45-14:44] The IIA Related Content  Interested in this topic? Visit the links below for more resources: 2025 AuditSphere Virtual Conference Tools for Audit Managers Course IIA Group Membership Group Training Solutions All Things Internal Audit Podcast: 'Mastering Soft Skills in Internal Auditing,' Building a Better Auditor: Optimizing Team Communication Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Andrew Guasp talks with Alex Gacheche about the importance of emotional intelligence (EQ) in the internal audit profession, especially in the context of AI advancements. They discuss how EQ can enhance internal audit effectiveness, the role of empathy and communication, and the impact of cultural differences on EQ. From active listening to handling difficult conversations, this episode unpacks the human side of internal auditing. HOST:Andrew Guasp, CIA Senior Manager, Standards & Professional Guidance, The IIA GUEST:Alex Gacheche, CISAHead of Internal Audit, Information Security, Technology Infrastructure, Emerging Technology, and AI, Meta   Key Points Introduction [00:00–00:01:16] What Is Emotional Intelligence? [00:01:17–00:03:34] Human Judgment with AI [00:03:35–00:05:01] Balancing Hard and Soft Skills [00:05:02–00:06:27] Developing EQ in Auditing [00:08:42–00:11:51] EQ in Communication and Reporting [00:11:52–00:13:16] Training for EQ Skills [00:13:17–00:14:31] Blending AI and EQ [00:14:32–00:15:49] Resources to Grow EQ [00:15:50–00:18:24] Using EQ in Remediation [00:18:25–00:21:42] EQ in Planning and Information Gathering [00:21:43–00:24:01] Cultural Sensitivity and Word Choice [00:24:02–00:26:32] Leading Multigenerational Teams [00:26:33–00:30:17] EQ's Role in the AI Era [00:30:18–00:32:25] Leadership, Retention, and EQ [00:32:26–00:35:02] EQ in Walkthroughs and Meetings [00:35:03–00:40:47] Final Thoughts [00:40:48–00:41:53] The IIA Related Content Interested in this topic? Visit the links below for more resources:  2025 AuditSphere Virtual Conference Building a Better Auditor: The Powerful Synergy of EQ and AI Knowledge Centers: Artificial Intelligence 'Mastering Soft Skills in Internal Auditing,' All Things Internal Audit Podcast 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 PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Charles King talks with Imraan Mulla about the transformative potential of AI in internal auditing. They discuss AI's evolution from basic automation to advanced applications, the challenges of adoption, and the future of AI in internal auditing. The conversation also covers continuous monitoring, risk assessment, and the role of human judgment in an AI-driven world. HOST:Charles King, CIA, CPA, CFE, CIPP, Partner, AI in Internal Controls Leader, KPMG LLP GUEST: Imrankhan (Imraan) Mulla, Vice president, Analytics and Innovation, Capital One Key Points Introduction [00:00-00:00:21] AI's Evolution in Internal Auditing [00:21-01:08] Challenges of AI Adoption [01:08-02:16] Driving AI Adoption and ROI [02:16-04:31] The Future of Internal Audit with AI [04:31-05:57] Prioritizing Investments in AI [05:57-08:10] Continuous Monitoring and Targeted Audits [08:10-11:05] Flexible Audit Plans and Risk-based Auditing [11:05-12:29] Analyzing Unstructured Data [12:29-14:14] Human Judgment and AI [14:14-16:06] Building a Culture of Innovation [16:06-18:11] Internal Audit as a Beacon for Innovation [18:11-20:48] Agentic AI and Its Applications [20:48-22:49] Final Thoughts [22:49-23:19] 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. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Jacka talks with Anne Millage about his decision to end the “Mind of Jacka” blog after 900 posts. Mike shares some favorite posts, the origins of his ideas, and the role humor plays in his writing. He looks back at his internal audit career and offers his thoughts on the evolution of the profession. Read Mike's 900th blog post:  Mind of Jacka: 900 Posts: Now What? Host:Anne Millage  Director of content, The IIA Guests: Mike Jacka, CIA, CPA, CPCU, CLU Chief creative pilot at Flying Pig Audit, Consulting and Training Solutions Key Points:  Introduction [00:00-00:33] Overview of Mike's contributions to the internal audit community through his writing. Mike's Journey [00:34-02:19] Discussion on Mike's career in internal auditing and his decision to start the blog. Insights into Mike's unique approach to writing and humor in the internal audit profession. Decision to End the Blog [02:20-04:07] Mike explains why he decided to end the blog after 900 posts. Reflection on the milestones and reasons behind his retirement. Challenges and Causes [04:08-05:36] The challenges Mike faced while writing the blog. Discussion on the evolving nature of internal auditing and the profession's biggest challenges. Popular Posts and Audience Engagement [05:37-07:54] Anne and Mike discuss some of the most popular and commented-on blog posts. Insights into why certain posts resonated with the audience and sparked discussions. Humor in Internal Auditing [07:55-09:35] Mike shares his experiences with incorporating humor into his writing. The importance of not taking the profession too seriously and the impact of humor. Remote Auditing and Modern Challenges [09:36-11:08] Discussion on the topic of remote auditing and its effectiveness. Mike's views on the current trends and challenges in the internal audit profession. Future Plans [11:09-13:08] Mike talks about his future plans post-retirement. His continued involvement in training, writing, and other passions. Final Thoughts [13:09-15:57] Mike's advice for other internal auditors on writing and following their passions. The IIA Related Content: Interested in this topic? Visit the links below for more resources: 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   Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Levy speaks with Adam Neifach about the challenges of late audit responses — what they call the “dreaded 5:00 p.m. response.” They discuss why audit clients delay engagement, how to foster collaboration, and practical strategies for improving responsiveness.  Host:Mike Levy, CIA, CRMA, CISA, CEO and managing principal, Cherry Hill Advisory   Guests: Adam Neifach, CIA, CPA, CISA, senior manager of Internal Audit, Frontier Airlines Key Points:  Introduction [00:00-00:43] The 5:00 PM Response [00:44-02:28] Explanation of the "5:00 PM response" and its impact on audit processes. Discussion on why audit clients delay engagement. Challenges and Causes [02:29-03:36] Adam Neifach shares his experiences with late responses and the challenges they pose. Exploration of potential reasons behind delayed responses, including inefficiencies and reluctance. Building Relationships [03:37-05:32] Importance of building relationships with audit clients to improve responsiveness. Strategies for fostering collaboration and understanding client perspectives. Proactive Communication [05:33-07:03] The role of proactive communication in preventing late responses. Techniques for maintaining open and constant communication throughout the audit process. Real-world Tactics [07:04-09:35] Adam Neifach shares real-world tactics from his own experience. Practical strategies for encouraging earlier engagement and ensuring smoother audits. Cultural and Generational Differences [09:36-11:08] How cultural and generational differences impact audit responses. Adapting communication styles to different stakeholders. Tactical Solutions [11:09-13:08] Specific tactics for dealing with delayed responses, including setting up pre-deadline meetings. Importance of addressing resource constraints and understanding client workloads. Escalation and Management [13:09-15:11] When and how to escalate issues to management without damaging relationships. Balancing the need for timely responses with maintaining positive client relationships. Final Thoughts [15:12-17:57] Final advice for auditors on improving audit response times and fostering collaboration. The IIA Related Content: Interested in this topic? Visit the links below for more resources: 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 Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

All Things Internal Audit: Fraud Podcast"Too Close to the Sun" Listen to The IIA's new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine's Fraud department. In this episode, Chief Audit Executive Robert Soar investigates Summit HVAC's disastrous acquisition of Tan Solar. Rushed due diligence had missed unpermitted installations, deceptive sales tactics, and mounting legal troubles. Soar uncovers critical oversights, highlighting internal auditors' role in preventing costly missteps.  IIA members can access the full article here. Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, online and in-person. Chapters: Introduction to the Case (00:00:01) Part 1: Setting the World on Fire (00:00:23) Part 2: Burning Money (00:01:57) Part 3: Going Down in Flames (00:04:08) Resources Mentioned:   Association of Certified Fraud Examiners (ACFE) Follow All Things Internal Audit: Apple PodcastsSpotify Youtube LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Warren Stippich speaks with Ethan Rojhani about the evolving role of agentic artificial intelligence in internal auditing. They discuss how agentic AI differs from traditional AI, its impact on risk assessment, and the skills internal auditors will need to adapt. They talk about the ethical considerations, automation of controls testing, and the future of AI-driven audit execution. Host:  Warren Stippich, CIA, CRMA, CPA, national managing principal — Advisory Services Quality and Risk, Grant Thornton  Guest:  Ethan Rojhani, CPA, CFE, principal, Grant Thornton   Key Points Introduction [00:00-00:00:06] What is Agentic AI? [00:07-01:34] Key Differences Between Traditional AI and Agentic AI [01:35-05:45] The Future of Agentic AI in Internal Auditing [05:46-09:51] Real-world Applications of Agentic AI in Internal Audit [09:52-12:25] Shifting from Compliance to Advisory Roles [12:26-19:13] Ethical and Risk Considerations [19:14-25:51] The Future of Internal Auditors in an AI-driven World [25:52-30:34] Advice for Auditors on Adopting AI [30:35-33:02] Final Thoughts [33:03-36:04] 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 PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Deborah Poulalion and Andy Cook break down the 2025 North American Pulse of Internal Audit report. They discuss emerging trends, challenges, and opportunities for internal auditors, covering issues like strategy, funding, and artificial intelligence. The 2025 North American Pulse of Internal Audit report is sponsored by AuditBoard. The public consultation for the Third-Party Topical Requirement is open! Review the draft and share your feedback by April 20, 2025. Visit this link to access the public consultation draft to have your say! Host: Deborah Poulalion, senior manager, Research & Insights, The IIA Guests: Andy Cook, CIA, director, Professional Guidance – Financial Services, The IIA Key Points:  Introduction (00:00-00:09) The North American Pulse of Internal Audit report (00:10-00:31) The impact of strategy and funding on internal audit (00:32-05:15) The shift toward advisory services (05:16-08:41) Technology risks and cybersecurity challenges (08:42-10:45) The growing importance of data analytics (10:46-13:31) The role of generative artificial Intelligence in internal audit (13:32-16:57) Expanding responsibilities of chief audit executives (16:58-19:10) Audit planning and resource allocation (19:11-22:36) Gender trends in internal audit leadership (22:37-24:10) Remote work trends in internal audit (24:11-28:41) The Global Internal Audit Standards and available resources (28:42-29:40) Final thoughts and closing remarks (29:41-30:25) The IIA Related Content: Interested in this topic? Visit the links below for more resources: The IIA's Research & Reports Center 2025 Risk in Focus Standards Knowledge Center Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: The IIA's 2025 North American Pulse Of Internal Audit The IIA's Global Internal Audit Standards The IIA's Vision 2035 Report The IIA's Public Consultation for Third-Party Topical Requirement Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Levy talks with Mike Jacka about the growing role of advisory services in internal auditing. They discuss how today's internal auditors are offering strategic insights that go beyond assurance work. They also cover how to balance objectivity with advisory work, how to fit advisory into audit planning, and how to show the value of these services. Host: Mike Levy, CIA, CRMA, chief executive officer and managing principal, Cherry Hill Advisory  Guests: Mike Jacka, CIA, CPA, CPCU, CLU, chief creative pilot at Flying Pig Audit, Consulting and Training Solutions  Key Points:  Introduction [00:00-00:06] The role of advisory services in internal audit [00:07-00:27] Balancing objectivity with advisory work [00:28-02:06] Early engagement and its impact on risk management [02:07-04:49] Real-world example: social media consulting [04:50-05:56] Advisory services in small vs. large internal audit functions [05:57-07:06] Pre-implementation reviews as a key advisory opportunity [07:07-09:32] Addressing the fear of losing objectivity in advisory work [09:33-10:45] Demonstrating advisory value to audit committees [10:46-14:08] Using assurance work to identify advisory opportunities [14:09-17:02] Developing skill sets for effective advisory work [17:03-19:03] The impact of strong relationships and trust in internal audit [19:04-22:41] How the Global Internal Audit Standards support advisory services [22:42-26:06] Fostering an advisory mindset within audit teams [26:07-28:18] Strategies for internal auditors to enhance their influence [28:19-30:37] Final thoughts and advice for internal auditors [30:38-32:00] The IIA Related Content: Interested in this topic? Visit the links below for more resources: Learning Solutions: The Advisory Engagement Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: The IIA's Complete Global Internal Audit Standards The IIA's Cybersecurity Topical Requirement The IIA's External Quality Assessment (EQA) The IIA's Emerging Leaders Mentoring Program Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Bill Truett talks with Nick Lasenko about the critical role of identity and access management in today's organizations. They discuss common risks, best practices, and the impact of AI on identity and access management. The conversation also covers frameworks, regulatory requirements, and real-world use cases. Host:  Bill Truett, CIA, CISA, senior manager, Standards & Professional Guidance, IT,  The IIA Guest: Nick Lasenko, CISA, CISSP, cybersecurity, privacy, and risk management practitioner Key Points Introduction [00:00-00:00:07] Overview of identity and access management [00:00:08-00:00:31] The financial impact of data breaches [00:00:32-00:01:26] Challenges in detecting and responding to security incidents [00:01:27-00:02:26] Common identity and access management risks for auditors [00:02:27-00:03:26] Weak governance and its implications [00:03:27-00:04:26] Siloed organizations and identity and access management complexities [00:04:27-00:05:26] Regulatory frameworks and standards [00:05:27-00:07:26] Identity and access management controls and data governance [00:07:27-00:09:26] Real-world use cases and security incidents [00:09:27-00:11:26] Horror stories and lessons learned in identity and access management [00:11:27-00:13:26] Best practices for managing user access reviews [00:13:27-00:16:26] Continuous authentication and its challenges [00:16:27-00:18:26] Privileged access management and audit considerations [00:18:27-00:21:26] The impact of AI and machine learning on identity and access management [00:21:27-00:23:26] Final thoughts on strengthening identity and access management controls [00:23:27-00:25:26] Closing remarks [00:25:27-00:31:43] 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 Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

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 Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

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 Resources Mentioned: 2025 Fraud Virtual Conference Association of Certified Fraud Examiners (ACFE) Follow All Things Internal Audit: Apple PodcastsSpotify Youtube LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Dana Lawrence and Dhayalaruban Thangaraja discuss the complexities of auditing cryptocurrency and blockchain. They explore the unique challenges these technologies offer and share practical guidance for navigating this evolving landscape. Host: Dana Lawrence, senior director of fintech compliance, Pacific West Bank Guests: Dhayalaruban Thangaraja, internal audit director, BDO Malta Key Points:  Introduction [00:00-00:00:07] Ruban's background [00:00:08-00:00:33] Unique challenges in auditing cryptocurrency [00:00:34-00:03:26] Cybersecurity risks and best practices [00:03:27-00:05:06] Overview of regulatory frameworks and MiCA [00:05:07-00:07:06] Preparing for regulatory compliance [00:07:07-00:09:32] Advocating for governance enhancement [00:09:33-00:11:55] Building technical knowledge for internal auditors [00:11:56-00:14:16] Emerging trends in digital assets [00:14:17-00:17:48] Practical steps for auditing cryptocurrency adoption [00:17:49-00:20:29] Final tips for internal auditors [00:20:30-00:22:41] Closing remarks [00:22:42-00:33:25] The IIA Related Content: Interested in this topic? Visit the links below for more resources: 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 Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: European crypto-assets regulation (MiCA) Dhayalaruban Thangaraja (2024, August 27). Decoding Digital Assets: Challenges for Internal Auditors in the Crypto World The IIA's Fraud Part I: Fraud in the Cryptosphere The IIA's Proposed Letter to Congress for Enhancing Corporate Governance at Cryptocurrency Exchanges Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit In today's episode, to kick off the new year, we're counting down your top 5 favorite episodes from 2024! From tackling AI risks and ethics to uncovering misleading greenwashing claims and exploring the next frontier of quantum computing, these episodes highlight the key issues shaping the internal audit profession. So, whether you're a longtime listener or new to All Things Internal Audit, grab a seat and join us as we revisit the episodes that made the biggest impact in 2024. Let the countdown begin! Episode 1: Tackling AI Risks and EthicsRobert Pérez, owner, Pérez Communication Solutions George Barham, director of standards & professional guidance, The IIA Episode 2: Governance and Ethical Dilemmas in AI David Petrisky, director, professional standards, The IIA Brian Willis, LBMC senior manager, cybersecurity advisor Charles King, managing director, advisory services, KPMG LLP Alex Gacheche, head of information security, Meta Ivan Martinez, managing director, internal audit, Goldman Sachs Ethan Rojhani, Grant Thornton principal, risk advisory services Wes Luckock, Grant Thornton senior manager, AI, automation and analytics Episode 3: Exposing Greenwashing Claims David Petrisky, director, professional standards, The IIA Edith Wong, forensic accountant in Investigations and Compliance, FTI Consulting Brian Wilmot, Compliance and Regulatory Counseling and Investigations and White Collar Defense Practices attorney at Paul Hastings LLP Episode 4: Quantum Computing's Impact on Internal Auditing Lynn Moehl, director of internal audit and chief audit executive, The IIA Nick Reese, co-founder and COO of Frontier Foundry & former director of emerging technology at Department of Homeland Security  Episode 5: Combating Financial Crime with AIRicardo Martinez, senior manager, Portfolio Strategy, The IIA Antonio Cacciapuoti, head of internal audit, Eurizon Alessandro Casarotti, forensic and anti-financial crime director, PwC Luxembourg Key Points:  Introduction [00:00:02 - 00:00:36] Episode 1: Tackling AI Risks and Ethics [00:00:38 - 00:06:27] Overview of the AI auditing framework [00:00:54 - 00:01:41] Building an understanding within the organization [00:01:41 - 00:02:42] Governance, management, and internal audit domains [00:02:42 - 00:04:25] Engagement and leveraging relationships [00:04:25 - 00:05:25] Tools and resources for practitioners [00:05:25 - 00:06:27] Episode 2: Governance and Ethical Dilemmas in AI [00:06:32 - 00:11:42] Introduction to AI governance and ethics [00:06:45 - 00:07:18] Addressing bias and ethical risks in AI [00:07:18 - 00:08:19] Monitoring and controlling AI models [00:08:19 - 00:09:20] Governance standards and independent monitoring [00:09:20 - 00:10:15] Challenges and strategies for maintaining ethical standards [00:10:15 - 00:11:42] Episode 3: Exposing Greenwashing Claims [00:12:04 - 00:16:50] Introduction to greenwashing [00:12:10 - 00:13:00] Legal and regulatory aspects of greenwashing [00:13:00 - 00:14:19] Examples of greenwashing cases [00:14:19 - 00:15:08] Vague environmental claims and their scrutiny [00:15:08 - 00:16:02] Risks and impacts of greenwashing on companies [00:16:02 - 00:16:50] Episode 4: Quantum Computing's Impact on Internal Auditing [00:17:00 - 00:22:58] ntroduction to quantum computing [00:17:04 - 00:17:34] Impact of quantum computing on internal auditing [00:17:34 - 00:18:23] Malicious use and cybersecurity risks [00:18:23 - 00:19:26] Current state and future potential of quantum computing [00:19:26 - 00:20:24] Security risks and workforce training for auditors [00:20:24 - 00:22:58] Episode 5: Combating Financial Crime with AI [00:23:03 - 00:26:37] Introduction to AI in financial crime detection [00:23:18 - 00:24:08] Benefits of AI in transaction monitoring [00:24:08 - 00:25:03] Screening systems and reducing false positives [00:25:03 - 00:25:52] Training AI systems and cybersecurity considerations [00:25:52 - 00:26:37] IIA Related Content: Interested in this topic? Visit the links below for more resources: 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 Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

Soft Skills The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Jacka joins Mike Levy to discuss the importance of soft skills in internal auditing. They explore how emotional intelligence, communication, and relationship-building are crucial for auditors to drive change and add value to their organizations. Host: Mike Levy, CEO of Cherry Hill Advisory  Guest: Mike Jacka, chief creative pilot at Flying Pig Audit, Consulting and Training Solutions Key Points:  Introduction and Episode Overview [00:00:02] The Importance of Soft Skills [00:00:26] Evolution of Auditing and Soft Skills [00:01:43] Recruiting for Success [00:02:51] Driving Change Through Influence [00:04:48] Training and Development [00:06:12] Emerging Risks and Asking the Right Questions [00:08:18] Advisory vs. Assurance Roles [00:09:06] Adapting to Technology [00:10:16] Diverse Hiring Practices [00:13:32] Risks of Overreliance on Technology [00:16:33] Future-proofing Internal Audit [00:20:11] Key Takeaways for CAEs [00:24:27] Closing Remarks [00:27:31] The IIA Related Content: Interested in this topic? Visit the links below for more resources: 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 Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: J. Michael Jacka and Bryant Richards, "Stepping Into The Future," Internal Auditor magazine, April 2024 Vision 2035 Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

Been There, Done That, Seen It All The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Jeffrey Ridley reflects on his decades-long career and helping to shape the internal audit profession. He discusses the evolution of corporate governance, the challenges posed by emerging technologies like AI, and the vital role of sustainability in auditing. With personal insights and practical advice for the next generation of auditors, Ridley inspires listeners to embrace imagination, curiosity, and professionalism to drive meaningful change in the world of internal auditing. Host: Catherine Brown, associate manager producer, Content Development, The IIA Guest: Jeffrey Ridley, visiting professor, University of Lincoln, IIA Member since 1966 Key Points:  Introduction and Episode Overview (00:00:02) Jeffrey Ridley's Internal Audit Journey (00:00:40) Challenges and Milestones (00:03:08) Sustainability and ESG Auditing (00:06:01) Evolution of Internal Audit Standards (00:08:30) Collaboration and Professionalism (00:11:36) Impact on Business and Public Sectors (00:13:17) Personal Interests and Hobbies (00:15:03) Advice for Future Internal Auditors (00:18:24) Closing Thoughts (00:22:12) The IIA Related Content: Interested in this topic? Visit the links below for more resources: IIA's Certified Internal Auditor Certification IAm Jeffrey Ridley Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: IIA's Code of Ethics Global Internal Audit Standards OECD Corporate Governance Principles UN's Sustainable Development Goals Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Antonio Cacciapuoti and Alessandro Casarotti join Ricardo Martinez to discuss the impact of AI on financial crime. They explore how AI is being used by criminals, the challenges it presents, and how internal auditors can leverage AI to enhance their controls and detection mechanisms. Learn more from this episode's guests, Antonio Cacciapuoti and Alessandro Casarotti, at their upcoming session at The IIA's 2025 Fraud Virtual Conference on February 20th, 2025. Host: Ricardo Martinez, senior manager, Portfolio Strategy, The IIA Guests: Antonio Cacciapuoti, head of internal audit, Eurizon Alessandro Casarotti, forensic and anti-financial crime director, PwC Luxembourg Key Points:  Introduction to AI in Financial Crimes (00:00:02) Criminal Use of AI in Financial Crimes (00:00:35) AI's Impact on Misinformation and Market Manipulation (00:00:51) AI in Transaction Monitoring and Predictive Analysis (00:04:12) Challenges with Data Quality and System Maturity (00:07:24) Human Skills and Data Quality in AI Efficiency (00:08:31) AI's Role in Reducing False Positives (00:06:08) Importance of Human Factor in AI Implementation (00:09:11) AI's Limitations and the Need for Human Oversight (00:10:13) Future of AI in Internal Auditing (00:12:19) Multidisciplinary Approach for Future Talent (00:15:29) Risks of Over-Reliance on AI by Young Auditors (00:17:29) Conclusion and Final Thoughts (00:18:23) The IIA Related Content: Interested in this topic? Visit the links below for more resources: Auditing Artificial Intelligence Course Demystifying AI: Internal Audit Use Cases for Applying New Technology Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: IIA 2025 Fraud Virtual Conference PwC Global Economic Crime and Fraud Survey IIA Artificial Intelligence Knowledge Center IIA Vision 2035 Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

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) Resources Mentioned: 2025 Fraud Virtual Conference Association of Certified Fraud Examiners (ACFE) Follow All Things Internal Audit: Apple PodcastsSpotify Youtube LibsynDeezer

All Things Internal Audit: Filling the Internal Audit Talent Gap (Bonus Content) In this episode, Amanda Jo Erven talks with Desiree Rivera about developing the next generation of internal auditors. They discuss attracting new talent and the power of mentorship and community. In bonus content, Jerick Mediavilla joins Robert Perez to discuss the challenges of keeping content fresh and relevant for a global audience. Guests:Amanda Jo Erven, lecturer and director of Internal Audit Education, MSU Denver Host:Desiree Rivera, IIA Academic Relations manager Key Points:  Introduction and Episode Overview (00:00:02) Amanda's Journey in Internal Audit (00:00:28) Challenges in the Internal Audit Talent Pipeline (00:02:59) Creative Recruitment Strategies (00:04:38) Essential Skills for Internal Auditors (00:07:22) Mentorship and Community Engagement (00:12:15) Advice for Young Professionals (00:18:24) Introduction to Bonus Content (00:20:48) Collaboration with Subject Matter Experts (00:23:08) Challenges in Content Development (00:24:27) Feedback and Continuous Improvement (00:26:38) Ensuring Compliance (00:26:38) BONUS CONTENT HOST: Robert Pérez, owner, Pérez Communication Solutions GUEST:Jerick Mediavilla, IIA curriculum quality specialist The IIA Related Content: Interested in this topic? Visit the links below: Internal Auditing Education Partnership (IAEP) Program Internal Audit Competency Framework IIA Learning and Development IIA's Learning Center Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: 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) Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

All Things Internal Audit Tech: Leveraging Data Analytics    In this episode, Robert Findlay talks with Lynn Moehl about the evolving role of data analytics and AI in internal auditing. Findlay shares strategies for overcoming challenges, best practices for integrating data analytics, use cases, and the importance of clear communication with stakeholders. They discuss the differences between basic data analytics and AI, the skills required for each, and how advanced tools can enhance audit processes. Guests:Robert Findlay, global head of IT Audit, Glanbia Host:Lynn Moehl, IIA director of Internal Audit and CAE Key Points:  Introduction to Data Analytics and AI in Internal Auditing (00:00:02) Differences Between Basic Data Analytics and AI (00:00:34) Skills Required for Data Analytics vs. AI (00:01:21) Effective Tools for Specific Audit Scenarios (00:02:17) Access to Data and Organizational Policies (00:04:07) Criteria for Choosing the Right Tool (00:05:02) Challenging Audit Scenarios and Data Analytics Solutions (00:05:35) Surprising Insights from Data Analytics (00:06:43) Pitfalls and Mitigation Strategies in Data Analytics (00:08:13) Communicating the Benefits of Data Analytics (00:10:08) Best Practices for Integrating Data Analytics (00:11:11) Measuring Success of Data Analytics Initiatives (00:12:19) Guidance for Using AI in Analytics (00:13:15) The IIA Related Content: Interested in this topic? Visit the links below for more resources:   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 Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: Excel ACL: Galvanize ACL Python scripts Tableau QlikView SAP Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

All Things Internal Audit: The IIA's Updated Quality Assessment Manual The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Dirk Debruyne and Marthin Grobler discuss The IIA's recently released Quality Assessment Manual, 2024 Edition, with David Petrisky. They share their personal experiences with quality assessments and the development of the updated manual, including how it aligns with the new Global Internal Audit Standards.   In bonus content, The IIA's Deborah Poulalion joins Robert Perez to discuss the 2024 North American Pulse of Internal Audit Report. Guests: Dirk Debruyne, managing director, D2 CAE Solutions Marthin Grobler, CAE and owner, IA Professionals Host:David Petrisky, director, Professional Standards, The IIA Key Points:  Introduction to the episode and guests [00:00:02]  Importance of quality assessments and ISB's role [00:00:30] Marthin Grobler on his project involvement [00:01:10] Dirk Debruyne's background and contributions [00:02:16] Task force responsibilities and challenges [00:03:16] Focus on ethics in Domain 2 [00:04:24] Comparison with previous QA Manual versions [00:05:50] Alignment with new standards and assessment impact [00:07:26] Use of manual for internal and external assessments [00:09:00] Challenges in assessing conformance methodology [00:10:00] Governance's impact on audit quality [00:12:23] Introduction of the maturity model [00:14:39] Adding maturity assessments [00:16:00] Templates and tools in the manual [00:17:16] Benefits of the four-point conclusion scale [00:18:49] Performance outcomes in assessments [00:21:01] Guidance on self-assessment with validation [00:22:38] Board and CAE expectations for assessments [00:24:14] QA Manual's role in meeting expectations [00:26:07] Future innovations and tech in assessments [00:27:42] Value of external quality assessments [00:30:54] Final thoughts for the internal audit community [00:32:23] Bonus content [00:38:20] BONUS CONTENT HOST: Robert Pérez, owner, Pérez Communication Solutions GUEST:Deborah Poulalion, IIA senior data analyst, The IIA The IIA Related Content: Interested in this topic? Visit the links below: Quality Services Webinar: Introducing the New Quality Assessment Manual: Aligned with the Global Internal Audit Standards Quality Insights: Implementing an Internal Audit Strategic Plan Webinar: Quality Assessment Challenges and Opportunities 2025 and Beyond Participate in the 2025 North American Pulse Survey Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: Quality Assessment Manual, 2024 Edition International Internal Audit Standards Board North American Pulse of Internal Audit Risk in Focus Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

All Things Internal Audit: Cybersecurity Challenges and AI Solutions In this episode, Sami Rifky, vice president of ISACA Casablanca, joins Mike Levy, CEO of Cherry Hill Advisory, to discuss the evolving cybersecurity landscape. They explore how AI is transforming threat detection and response, the importance of cybersecurity governance, and internal audit's role in managing cyber risks. Guests:Sami Rifky, vice president, ISACA Casablanca Host:Mike Levy, CEO, Cherry Hill Advisory Key Points:  Introduction to Cybersecurity and AI (00:00:02) Sami Rifky's Background and Approach (00:00:37) Top Cybersecurity Risks and AI's Role (00:02:04) Challenges During the COVID-19 Pandemic (00:02:53) AI in Cybersecurity: Opportunities and Risks (00:05:06) Internal Audit's Role in Cybersecurity (00:07:23) Generative AI and Emerging Threats (00:10:10) Challenges in Implementing AI in Cybersecurity (00:13:08) Ethical Considerations in AI Deployment (00:18:37) Future of AI in Cybersecurity (00:21:15) The IIA Related Content: Interested in this topic? Visit the Cyber Resource Center to find comprehensive tools, courses, research, and webinars that help effectively manage and audit cybersecurity risks. Register for the IIA's Cybersecurity Virtual Conference on October 30th, where Sami Rifky will be a keynote speaker IIA Global Knowledge Brief: Cybersecurity (Part 2: Artificial Intelligence – Cybersecurity Friend and Foe) Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: 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 Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

All Things Internal Audit: Fraud Podcast "School of Fraud" Listen to The IIA's new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine's Fraud department. In the latest episode, an organization's chief audit executive investigates a suspicious tuition reimbursement during the pandemic, uncovering a web of deceit involving an employee. Listen to “School Of Fraud.” IIA members can access bonus content in the form of lessons learned by reading the full Fraud article. Chapters: Introduction to the Case (00:00:01) Part 1: A Walk Interrupted (00:00:22) Part 2: Cash for Classes (00:01:23) Part 3: A Closer Look (00:03:21) Part 4: The Confession (00:05:38) Resources Mentioned: Association of Certified Fraud Examiners (ACFE) Follow All Things Internal Audit: Apple PodcastsSpotify Youtube LibsynDeezer  

All Things Internal Audit: Key to Conformance The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Liz Sandwith, talks with Lauressa Nelson about the changes in The IIA's new Global Internal Audit Standards. They discuss how internal auditors can prepare for these changes, the challenges they may face, and practical strategies to ensure conformance by Jan. 9, 2025. Guests: Liz Sandwith, CFIIA, managing partner, Sandwith Internal Audit Services and a former member of the International Internal Audit Standards Board Host  Lauressa Nelson, senior manager, Professional Standards, The IIA Key Points: Introduction to the New Standards (00:00:02 - 00:00:23) Current State of Readiness (00:00:31 - 00:01:29) Challenges in Conformance (00:01:29 - 00:02:24) Strategies for Preparation (00:02:24 - 00:03:37) Behavioral Standards and Evidence (00:06:03 - 00:07:19) Purpose and Domain 1 (00:08:30 - 00:10:04) Governing the Internal Audit Function (Domain 3) (00:11:36 - 00:13:17) Internal Audit Strategy (Domain 4) (00:17:44 - 00:19:02) Quality Assurance and Improvement Program (QAIP) (00:25:04 - 00:26:57) Coordination and Reliance (Domain 5) (00:27:12 - 00:28:41) The IIA Related Content: Interested in this topic? Find more articles and resources to support internal auditors conforming to the new standards below: Ethically Mastering the Global Internal Audit Standards Navigating the Global Internal Audi Standards Check out the October issue of Internal Auditor magazine for Liz Sandwith's article, “Ready to Conform,” packed with practical advice for meeting the new standards by January 2025.   Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: The IIA's Two-Way Mapping Document Conformance Readiness Assessment Tool The IIA's New Global Internal Audit Standards Liz Sandwith, “Ready to Conform,” Internal Auditor magazine, October 2024 Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer  

All Things Internal Audit: Elevating Data Security In this episode, Terry Ray, a top expert in data security, talks with David Pretrisky, director of Professional Standards at The IIA, about why asking the right questions is key to boosting data security and compliance in organizations. They'll dive into how internal auditors can strengthen their organization's security, the hurdles they encounter, and practical strategies for success. Guests: Terry Ray, senior vice president, data security GTM, field CTO, and fellow at Imperva Host: David Petrisky, director, Professional Standards, The IIA Key Points:  Introduction to Data Security and Compliance (00:00:02 - 00:00:22) Breaking Down Data Defense (00:00:31 - 00:02:45) Prioritizing Security Controls (00:02:52 - 00:04:24) Key Frameworks for Security (00:04:58 - 00:06:22) Common Vulnerabilities and Breaches (00:06:22 - 00:08:25) Advice for Internal Auditors (00:08:25 - 00:11:10) Compliance and Regulatory Frameworks (00:11:15 - 00:14:05) Internal Auditors' Role in Security (00:14:05 - 00:17:11) Final Advice for Internal Auditors (00:17:11 - 00:17:32) The IIA Related Content: Interested in this topic? Find more articles and resources to support internal auditors in protecting data here. Elevate your internal auditing skills and enroll in The IIA's 2024 Cybersecurity Virtual Conference.   Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: NIST Cybersecurity Framework General Data Protection Regulation PCI Data Security Standard  Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

All Things Internal Audit: Unmasking Greenwashing In this episode, David Petrisky, director of professional standards at the IIA, as he dives into the hot topic of greenwashing with Edith Wong, managing director at FTI Consulting, and Brian Wilmot, attorney at Paul Hastings. They unpack the challenges of navigating environmental claims, share eye-opening cases, and offer practical tips for auditors tackling greenwashing and other ESG-related risks. Guests:Edith Wong, Forensic Accountant in Investigations and Compliance, FTI Consulting Brian Wilmot, Compliance and Regulatory Counseling and Investigations and White Collar Defense Practices Attorney, Paul Hastings LLP Host: David Petrisky, Dir. Professional Standards, The IIA Key Points:  Introduction to Greenwashing (00:00:02 - 00:00:42) Definition and Legal Context of Greenwashing (00:00:42 - 00:01:20) Examples and Cases of Greenwashing (00:02:23 - 00:03:30) Challenges in Environmental Claims and Reporting (00:01:45 - 00:02:23, 00:03:38 - 00:04:50) Regulatory and Litigation Activity (00:01:45 - 00:02:23, 00:05:09 - 00:06:27) Non-Financial Reporting and Corporate Communications (00:06:27 - 00:07:19) Global Frameworks and Standards (00:09:07 - 00:11:02) Role of Internal Auditors in Addressing Greenwashing (00:11:07 - 00:12:32, 00:17:07 - 00:18:47) Preventative Practices and Governance Structures (00:13:06 - 00:15:09) Industry-Specific Concerns and Risks (00:15:21 - 00:16:55) The IIA Related Content: Interested in this topic? Find more articles and resources to support internal auditors in the field of ESG auditing here.   Elevate your internal auditing skills and enroll in The IIA's ESG Certificate Program.   Visit The IIA's website or YouTube channel for related topics and more.   Resources Mentioned: TerraChoice's Seven Sins of Greenwashing Federal Trade Commission's Green Guides Global Reporting Initiative (GRI) Sustainability Accounting Standards Board (SASB)

All Things Internal Audit Tech: Quantum Computing in Internal Auditing In this episode, Frontier Foundry Co-founder and COO, Nick Reese, delves into the groundbreaking world of quantum computing and its game-changing potential for auditing. Discover how this cutting-edge technology could revolutionize the profession and learn practical tips on how internal auditors can stay ahead of the curve. Guest: Nick Reese, co-founder and COO of Frontier Foundry & former director of emerging technology at DHS Frontier Foundry Website hello@frontierfoundry.com Host: Lynne Moehl, director of internal audit and chief audit executive at The IIA Key Points:  Introduction to Quantum Computing(00:00:02 - 00:00:21) Quantum Computing's Impact on Auditing(00:00:54 - 00:02:47) Data Security and Cryptography Risks(00:03:2 - 00:06:22) Opportunities with Quantum Technology (00:07:41 - 00:08:54) Resources for Staying Informed (00:10:23 - 00:10:43) Practical Steps for Auditors (00:06:32 - 00:07:07, 00:10:15 - 00:11:48) Current State and Future of Quantum Computing (00:02:54 - 00:03:08, 00:14:44 - 00:14:49) Workforce Education and Preparation (00:18:12 - 00:19:34) Resources Mentioned: DHS Post-Quantum Cryptography Roadmap National Institute of Standards and Technology (NIST) The IIA Related Content: Interested in this topic? Learn more about the role of internal auditors in providing organizations assurance for emerging technologies here. Visit The IIA's website or YouTube channel for related topics and more.

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 Tech: AI Governance & Ethical Considerations In this episode, hear from industry thought leaders about governance and ethical considerations of artificial intelligence usage in the internal audit profession. Experts discuss strategies to mitigate risks of sensitive data disclosure in public AI tools and emphasize the importance of governance and monitoring in AI implementation. They address ethical concerns, including preventing AI-generated risks and ensuring safe AI practices in applications involving human safety.  This conversation covers: Mitigating Risk of Sensitive Data Disclosure Governance and Monitoring in AI Importance of oversight and ethical auditing practices Preventing AI Hallucinations and Risks Strategies for ensuring ethical AI outputs through human intervention. Ensuring Safe AI Practices Addressing ethical and safety concerns in AI applications. Speakers:  Brian Willis, LBMC senior manager, cybersecurity advisor Charles King, Managing Director, Advisory Services, KPMG LLP Alex Gacheche, Head of Information Security, Meta Ivan Martinez, Managing Director, Internal Audit, Goldman Sachs Ethan Rojhani, Grant Thornton principal, risk advisory services Wes Luckock, Grant Thornton senior manager, AI, automation and analytics This episode is available on our website on our YouTube channel.

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

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.

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.  

All Things Internal Audit: Exploring IPPF Topical Requirements  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. This conversation covers:   -Purpose and importance of Topical Requirements in the IPPF -Background and development of Topical Requirements -Explanation of Topical Requirements' structure and components -Quality assessment of Topical Requirements -Focus on draft Cybersecurity Topical Requirement -Public comment period and practitioner feedback opportunity -Enhancing relevance and value of internal audit services Get the full episode wherever you get your podcasts or YouTube.

All Things Internal Audit: Generative AI Uses for Internal Audit In this episode, Grant Ostler, Industry Principal at Workiva, and Sue King, Partner and SOX Solutions Lead at KPMG, delve into the practical applications of generative AI in the workplace and its impact on internal auditors. This conversation covers: -AI compliance challenges -Preparing for AI integration -Emerging trends and technologies -Governance in AI implementation -Maximizing AI technology -Future directions of AI in audit Listen to full episodes at The IIA website and our YouTube channel.

All Things Internal Audit: The Data Dilemma   In this episode, Jim Pelletier, Senior Product Manager at Wolters Kluwer TeamMate, discusses how internal auditors can position themselves to provide assurance on all aspects of data within their organizations, particularly as new technologies and regulations will increasingly rely on data. Key to sound data governance is ensuring that data is accurate, complete, reliable, and relevant. This conversation covers:   -Critical importance of data quality in internal audit-Challenges to maintaining data quality-Internal audit's role in assessing and validating data quality -Risk assessment processes integration -Strategies for audit leaders to engage with stakeholders -Data governance issues -Artificial intelligence and ESG reporting on data quality This episode brought to listeners from The IIA and Wolters Kluwer.   Get the full episode wherever you get your podcasts or YouTube.

Workiva's VP of Global ESG and CSO, Mandi McReynolds, discusses the evolving regulatory landscape for sustainability. With an emphasis on the necessity for collaboration among various teams within companies, including finance, risk, and ESG, to effectively navigate these new regulations. This conversation covers:   -Compliance challenges -Preparing for new sustainability regulations -Governance -Leveraging technology, including artificial intelligence - The future direction and impact of sustainability reporting requirements and regulations -Internal audit's role Get the full episode wherever you get your podcasts or YouTube: www.youtube.com/@IIAGlobalHQ/podcasts IIA members gain exclusive access to an extended versions with bonus content at: www.theiia.org/en/resources/Podcasts-and-Video-from-The-IIA/.  

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!

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.

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.” 

IIA Director of Standards and Professional Guidance George Barham discusses The IIA's new artificial intelligence auditing framework, its structure, and practical implications for it use by internal auditors with IIA Senior Manager of Content Strategy and Development Robert Pérez.  Their conversation covers:  The need for updating the original 2017 AI Framework  Background and history of AI development  The new frameworks four parts  The future of AI auditing

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.

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.

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.

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/.

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.

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.

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.

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.