The Institute of Internal Auditors Presents: All Things Internal Audit

In this special episode of All Things Internal Audit, Anthony Pugliese sits down with IIA Global Board Chair Stacey Schabel to discuss her leadership theme for the year: Risk-Focused, Future-Ready. Drawing on more than 25 years of experience in audit and risk leadership, Schabel shares her vision for helping internal auditors navigate an increasingly complex risk environment shaped by AI, cyber threats, geopolitical uncertainty, and rapid technological change. The conversation explores the evolving role of internal audit, the importance of developing future-ready skills, and what success looks like for the profession in the year ahead.

• HOST:
  • Anthony Pugliese, CIA, CPA President and CEO, The IIA

• GUEST:
  • Stacey Schabel, CIA, CPA Senior Vice President and Global Head of Operational Risk, Reinsurance Group of America Chair, The IIA Global Board of Directors

KEY POINTS:

• Introduction and Stacey Schabel's Background [00:00:00-00:02:08]
• Risk-Focused, Future-Ready: The Theme for the Year [00:02:08-00:02:57]
• How the Risk Landscape Is Changing [00:02:57-00:03:41]
• What It Means to Be Risk-Focused and Future-Ready [00:03:41-00:04:52]
• Opportunities and Challenges for the Profession [00:04:52-00:07:13]
• Advice for Emerging Internal Audit Leaders [00:07:13-00:08:16]
• Staying Curious and Understanding Risk [00:08:16-00:09:24]
• Embracing Technology, AI, and Mentorship [00:09:24-00:10:16]
• Building Influence Through Trust and Credibility [00:10:16-00:10:45]
• What Success Would Look Like as Global Board Chair [00:10:45-00:12:14]
• Advancing AI Readiness and Integrated Assurance [00:12:14-00:12:43]
• Inspiring the Next Generation of Internal Auditors [00:12:43-00:13:30]
• Ensuring Every Voice Is Heard Across the Profession [00:13:30-00:15:00]
• Final Thoughts [00:15:00-00:15:21]

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

• Leadership Profile: Stacey L. Schabel
• Global Internal Audit Standards
• Vision 2035
• AI Knowledge Center
• Three Lines Model
• The Institute of Internal Auditors Leadership

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Christina Brune sits down with Randolph Sergent, executive vice president and general counsel at CareFirst BlueCross BlueShield, to discuss why he decided to pursue the Certified Internal Auditor (CIA) designation despite spending his career in the legal profession. Sergent shares how earning the CIA helped him better understand audit planning, enterprise risk management, and the role of internal audit within an organization. The conversation also explores leadership, continuous learning, professional development, and why executives should invest in understanding the functions they support.

• HOST:
  • Christina Brune Director of Certifications Outreach and Engagement, Institute of Internal Auditors

• GUEST:
  • Randolph Sergent, CIA Executive Vice President and General Counsel, CareFirst BlueCross BlueShield

KEY POINTS:

• Introduction and Career Journey [00:00:42-00:01:15]
• Why a General Counsel Pursued the CIA [00:01:16-00:03:00]
• What He Learned About Internal Audit and Standards [00:03:01-00:05:00]
• How the CIA Improved Conversations With the CAE [00:05:01-00:07:25]
• Balancing Executive Leadership and CIA Studies [00:07:26-00:10:00]
• Customer Service and Communication in Internal Audit [00:10:01-00:11:04]
• Study Strategy and Preparing for the Exams [00:11:05-00:12:14]
• Enterprise Risk Management and Audit Planning [00:12:15-00:13:59]
• How Audit Knowledge Changed Leadership Conversations [00:14:00-00:14:51]
• Creating a Culture of Continuous Learning [00:14:52-00:17:01]
• Leading by Example as an Executive [00:17:02-00:18:14]
• Why Leaders Should Invest in Understanding Their Teams [00:18:15-00:21:16]
• Advice for Executives Considering the CIA [00:21:17-00:22:49]
• Thoughts on the CIA Challenge Exam [00:22:50-00:24:34]
• Final Thoughts on Career Growth and Lifelong Learning [00:24:35-00:25:30

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

• CIA Challenge Exam
• Global Internal Audit Standards
• Vision 2035
• Become a Certified Internal Auditor (CIA)
• IAP (Internal Audit Practitioner)
• Certification Candidate Handbook
• Certificate Programs

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Deborah Poulalion and Andy Cook break down key findings from the 2026 North American Pulse of Internal Audit report. They discuss tightening budgets, staffing pressures, the growing importance of strategic alignment, and how audit teams are balancing assurance work with increasing technology and compliance demands. The conversation also highlights industry trends and what audit leaders should prioritize moving forward.

• HOST:
  • Deborah Poulalion, IAP Senior Manager, Research & Insights, The IIA

• GUEST:
  • Andy Cook, CIA Director of Professional Guidance, Financial Services, The IIA

KEY POINTS:

• Introduction and Survey Overview [00:00:34-00:02:08]

• 2026 Budget Trends and Funding Pressures [00:02:09-00:04:24]

• Financial Services as the Budget Outlier [00:04:25-00:05:31]

• Staffing Challenges and Hiring Constraints [00:05:32-00:07:59]

• The Link Between Strategic Alignment and Funding [00:08:00-00:11:26]

• Operational Auditing Remains a Core Priority [00:11:27-00:12:24]

• Compliance Demands and Sarbanes-Oxley Commitments [00:12:25-00:13:23]

• Technology, Cybersecurity, and IT Audit Focus [00:13:24-00:14:36]

• Balancing Assurance and Advisory Work [00:14:37-00:16:10]

• Final Takeaways from the 2026 Pulse Report [00:16:11-00:16:36]

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

• 2026 North American Pulse of Internal Audit
• Global Internal Audit Standards
• Standards Knowledge Center
• IIA Research & Reports

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

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All Things Internal Audit: Fraud Podcast "Checks Payable to Deception"

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

In this episode, A senior living facility's business manager exploits the trust of vulnerable elderly residents. The long-term deception involves as many as 104 residents or their families and more than $1.6 million.

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

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

Chapters:

• Introduction to the Case (00:00:00)
• Part 1: The Person Everyone Trusted (00:00:25)
• Part 2: The Charges That Did Not Add Up (00:01:25)
• Part 3: The Company Behind the Checks (00:02:43)
• Part 4: The True Scope (00:04:26)
• Part 5: The Question That Remained (00:05:43)

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

In this companion episode to Internal Auditor magazine's "Better Together" article, Paula Michaels talks with Ashwathama Rajendran about how AI can support more connected, continuous, and coordinated assurance across the three lines. They discuss why combined assurance can be difficult to achieve in practice, how AI can act as a connecting layer across risk, compliance, operations, and internal audit, and why human judgment, independence, and data privacy remain critical.

• HOST:
  • Paula Michaels Senior Director of Creative and Content Services, The IIA

• GUESTS:
  • Ashwathama Rajendran Data Analytics Lead, Stripe All opinions are Ashwathama Rajendran's own and do not represent his employer, and all scenarios discussed are hypothetical and based on broad industry experience rather than any specific organization.

KEY POINTS:

• Introduction and Ash's Background [00:00:30 - 00:02:05]
• Why Combined Assurance Struggles in Practice [00:02:17 - 00:04:21]
• AI as a Connecting Layer Across the Three Lines [00:04:33 - 00:06:29]
• Creating Real-Time Combined Assurance Maps [00:05:37 - 00:06:09]
• Continuous Monitoring Integration and AI [00:06:30 - 00:09:07]
• Using AI to Detect Cross-Functional Risks Earlier [00:09:07 - 00:11:20]
• Translating Risk Taxonomies Across Functions [00:11:29 - 00:13:35]
• Maintaining Auditor Independence and AI Governance [00:13:35 - 00:16:52]
• Roles of the Three Lines in AI Oversight [00:16:52 - 00:18:01]
• Where Organizations Should Start with AI-Enabled Combined Assurance [00:18:01 - 00:20:31]
• Internal Audit as a Catalyst for AI Adoption [00:20:31 - 00:22:35]
• How AI Will Change Internal Auditing Over the Next Five Years [00:22:35 - 00:25:17]
• Final Thoughts [00:25:17 - 00:25:49

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

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

• Better Together — Internal Auditor Magazine (June Issue)
• Pulse Check: Combined Assurance
• Knowledge Center: Artificial Intelligence
• The Three Lines Model
• Vison 2035
• Global Internal Audit Standards

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this Internal Audit Awareness Month special, internal audit leaders share the human side of the profession. Through stories of resistance, difficult findings, stakeholder trust, courage, and career-defining moments, the episode highlights how internal auditors add value by building relationships, asking better questions, and helping organizations see what they might otherwise miss.

• HOST:
  • Catie Brown
    • Associate Manager & Producer, Content Development, The IIA
• GUESTS

• • • Asim Fareeduddin, CPA, CISA, CISM, CIPP, CISSP
      • Head of Internal Audit & Assurance, RELX
    • Ashanti Clark, CIA Executive Advisor,
      • FedEx Express Corporation
    • Jasdeep Gill, CIA, CISA, CISM, CFE
      • Senior Manager, Internal Audit & Assurance, RELX
    • Aadesh Gandhre, CIA, CISA
      • Chief Audit Executive, DTCC
    • Chad Bourque, CIA
      • Global Director of Enterprise Risk Management, Gallagher Benefits Services
    • Nam Phong Ho, CIA, CISA, CFE, CRMA, QILM, MBA
      • Former Chief Audit Executive, Glencore / Independent Advisor

KEY POINTS:

• Introduction [00:00:02-00:01:42]
• Navigating Internal Audit Resistance [00:01:42-00:05:34]
• Preparing for Difficult Conversations [00:05:34-00:08:05]
• Emotional Intelligence and Cultural Awareness [00:08:05-00:09:53]
• Delivering Difficult Audit Findings [00:09:53-00:14:28]
• Leadership During Challenging Audit Moments [00:14:28-00:16:38]
• Communicating the "So What" [00:16:38-00:19:42]
• Active Listening and Stakeholder Trust [00:19:42-00:22:53]
• Building Real Relationships [00:22:53-00:24:21]
• Demonstrating Internal Audit's Business Value [00:24:21-00:27:48]
• Courage and Career Growth in Internal Audit [00:27:48-00:29:51]
• Internal Audit as a Mission [00:29:51-00:31:52]
• Reflecting on Value After Every Audit [00:31:52-00:32:48]
• Sharing Internal Audit Successes [00:32:48-00:33:41]

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

• Discover Internal Audit
• Certifications May Sale
• Internal Audit Month Global Awareness
• Global Internal Audit Standards
• Vision 2035
• Career Center

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Levy sits down with Reebu George to get practical about one of the most significant shifts underway in internal audit right now: the automation of IT controls. They talk through where this shift is happening, what use cases are proving their value, and how internal audit can lead the conversation rather than wait for the business to figure it out first.

• HOST:
  • Mike Levy, CIA, CRMA, CISSP CEO, Cherry Hill Advisory
• GUEST:
  • Reebu George, CISSP, CISA, PMP Audit & Assurance Managing Director, IT Internal Audit Leader, Deloitte & Touche LLP

KEY POINTS:

• Introduction [00:00:02-00:00:47]
• The Shift Toward Continuous Auditing [00:00:47-00:02:26]
• How Automation Is Changing IT Controls [00:02:26-00:04:54]
• Building an Internal Audit Digital Strategy [00:05:39-00:07:09]
• Where Internal Audit Teams Should Start [00:07:09-00:09:33]
• Using AI and Automation in Audit Workflows [00:09:33-00:10:04]
• Earning a Seat at the Table [00:10:04-00:11:35]
• Developing Talent for Advisory Conversations [00:11:35-00:12:23]
• Rule-Based Controls and Automation Opportunities [00:12:23-00:13:45]
• Governance Risks in Automated Controls [00:13:45-00:15:39]
• Selling the Value of Automation [00:15:39-00:18:37]
• The Future of Continuous Assurance [00:18:37-00:19:49]
• Closing [00:19:52-00:20:23]

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

• IT General Controls Certificate Program
• Knowledge Centers: Artificial Intelligence
• Global Internal Audit Standards
• Vision 2035

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Ahmed Sharif Hawky and Emmanuel Pascal discuss why greenwashing is no longer just a reputational risk, but also a governance and assurance challenge. Together they break down how greenwashing qualifies as legal misrepresentation, why most control environments are far weaker than leadership realizes, and what a practical audit approach looks like — from mapping sustainability claims across channels to using data analytics and intensity ratios to test what companies report and what they don't.

• HOST:
  • Dr. Ahmed Shawky, CIA, CPA CEO, SustainGRC
• GUEST:
  • Emmanuel Pascal, CIA, CRMA, CFE CEO, Condor Strike Member, Committee of Research and Education Advisors, Internal Audit Foundation

KEY POINTS:

• Introduction [00:00-00:00:50]
• Defining Greenwashing [00:00:50-00:02:14]
• Political Backlash vs. Regulatory Reality [00:02:16-00:03:21]
• Greenwashing as Misrepresentation [00:03:24-00:06:13]
• Global Greenwashing Regulations [00:06:13-00:07:16]
• Greenwashing as Value Fraud [00:07:22-00:11:07]
• Assessing Greenwashing Risk [00:11:14-00:13:49]
• Green Strategy and Red Flags [00:13:50-00:14:48]
• Using Data Analytics to Test Sustainability Claims [00:14:48-00:18:10]
• Building a Strong Control Framework [00:18:13-00:19:27]
• Internal Audit's Approach to Greenwashing Risk [00:19:27-00:20:58]
• Training Auditors on Sustainability [00:20:58-00:21:52]
• DWS Greenwashing Case [00:21:52-00:23:42]
• 2026 International Conference Promo [00:23:47-00:24:18]
• Closing [00:24:25-00:24:34]

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

• 2026 IIA International Conference
• Knowledge Centers: Environmental, Social, and Governance
• Global Internal Audit Standards
• Vision 2035
• Global Perspectives & Insights: Sustainability
• All Things Internal Audit: Unmasking Greenwashing
• On the Frontlines: Greenwashing and Closing the Authenticity Gap
• Five Questions: Preventing Greenwashing
• Fighting Greenwashing Fraud Using Data Analytics

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Pam Strobel Powers and Mark Maraccini discuss The IIA's recently updated Global Practice Guide Auditing Procurement in the Public Sector. They walk through the three pillars that make public sector procurement unique, explain how to distinguish a vendor from a subrecipient, and share why fraud risk in procurement deserves its own lane in your audit approach.

*Members Save in May* Members can save 20% on CIA, CRMA, and IAP application and exam fees throughout May.

Becker, the official CIA exam review partner of The IIA, is also offering up to 20% off CIA exam prep and $50 off IAP prep. Use the code May20% and access the offer here.

• HOST:
  • Pamela Stroebel Powers, CIA, CGAP, CRMA, CPADirector of Professional Guidance, Public Sector, The IIA

• GUEST:
  • Mark Maraccini, CIA, CPA Partner, Crowe LLP Member, International Internal Audit Standards Board

KEY POINTS:

• Introduction [00:00:02 - 00:00:30]

• What Makes Public Sector Procurement Unique [00:01:07 - 00:04:16]

  • Transparency in Procurement [00:01:37 - 00:02:42]

  • Fairness and Equity in Procurement [00:02:42 - 00:03:31]

  • Legal and Regulatory Compliance [00:03:31 - 00:04:16]

• Vendor vs. Subrecipient: Key Differences [00:05:24 - 00:08:44]

• Applying the Procurement Lifecycle [00:09:34 - 00:10:54]

• Using Risk and Control Matrices [00:11:23 - 00:12:54]

  • Manual vs. Technology-Driven Risk Assessment [00:11:48 - 00:12:33]

• Fraud Risk in Procurement [00:13:24 - 00:15:31]

• Equity and Supplier Diversity Programs [00:17:49 - 00:20:11]

• Auditing Program Effectiveness vs. Compliance [00:20:47 - 00:21:28]

• Final Thoughts [00:21:28 - 00:21:50]

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

• Global Practice Guide: Auditing Procurement in the Public Sector, 2nd Edition
• Online Exclusive: AI in Public Sector Procurement
• Audit Tool: Procurement Risks and Controls for the Public Sector Examples
• Third-Party Topical Requirement
• Global Internal Audit Standards
• Knowledge Centers: Public Sector
• Certifications May Sale

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

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

In this episode, Adam Ross speaks with Vipul Patel about how organizations can better prepare for ransomware attacks. They talk through what goes wrong in the first hours of an attack, what smart preparation looks like, and where traditional audit approaches fall short when a business is in crisis mode.

• HOST:
  • Adam Ross, CIA, CISA Partner and Internal Audit Services Leader, Grant Thornton

• GUEST:
  • Vipul Patel, CISA Audit and Assurance Managing Director, IT Internal Audit Leader, Deloitte & Touche LLP

KEY POINTS:

• Introduction [00:00:02-00:00:27]
• Common Mistakes in Ransomware Response [00:00:27-00:02:14]
• Building Crisis Communication Plans [00:02:20-00:03:03]
• A Simple Incident Response Runbook [00:03:03-00:05:03]
• Internal Audit's Role Before an Incident [00:05:03-00:07:05]
• Stress Testing and "What If" Scenarios [00:07:05-00:08:01]
• Tabletop Exercises and Cross-Functional Readiness [00:08:02-00:10:03]
• Partnering With the CISO and Management [00:10:03-00:11:15]
• Lessons Learned After Ransomware Incidents [00:11:15-00:14:05]
• Governance Changes After an Attack [00:14:55-00:16:55]
• Cyber Risk as a Business Issue [00:16:55-00:17:16]
• Traits of Organizations That Respond Well [00:17:20-00:19:44]
• Final Advice for Internal Auditors [00:19:44-00:20:56]

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

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

• Global Internal Audit Standards
• Cybersecurity Topical Requirement
• Course: Detecting, Mitigating and Responding to Global Ransomware Attacks
• Articles: A Ransomware Playbook
• IIA Certificates: IT General Controls Certificate
• Knowledge Centers: Artificial Intelligence
• Vison 2035
• IIA Courses: Fundamentals of IT Auditing
• Become a Certified Internal Auditor (CIA)
• CIA Challenge Exam

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