All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit

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

• HOST:
• Adrian Romero, CIA Principal and Practice Leader, Kaufman Rossin 2019 Emerging Leader
• GUESTS:
• Ashley Morrone, CIA Financial Services Internal Audit Manager, Crowe 2024 Emerging Leader
• Nisha Nair, CIA, FCCA, ACMA, CGMA, CFE Internal Audit Specialist, United Arab Emirates' Federal Authority for Nuclear Regulation 2024 Emerging Leader

KEY POINTS:

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

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

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

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

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All Things Internal Audit: Fraud Podcast "A Full-Court Fraud"

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

In this episode, a university's polished image hides a problem that starts with four sheets of paper and a fully booked calendar. What begins as a routine audit of athletic department accounts turns into a trail of redirected checks, lookalike bank accounts, and hesitant answers from a trusted insider.

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

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

Chapters:

• Introduction [00:00-00:00:18]
• Part 1: The Pitch [00:00:19-00:02:03]
• Part 2: The Employee Who Wasn't [00:02:04-00:04:17]
• Part 3: The Lawsuit That Pulled the Thread [00:04:18-00:06:08]
• Fraud Red Flags and Lessons Learned [00:06:09-00:06:46]
• Closing and Fraud Resources [00:06:47-00:07:18]

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

In this episode, Elizabeth Sullivan talks with Anthony Pugliese and Matt Pearman about Pugliese's experience when he joined a global cybersecurity audit at Barclays. They discuss how the team planned and scoped an audit of a cloud platform used to build and run artificial intelligence, the value of senior leadership involvement, and the importance of balancing structure with flexibility. The conversation also explores cyber resilience, third-party risk, leadership engagement, and translating complex cybersecurity observations into meaningful information for executives and boards.

• HOST:
• Elizabeth Sullivan, CIA, CRMA, CCSA, Senior Vice President and Chief Risk and Audit Officer, Washington Metropolitan Area Transit Authority
• GUESTS:
• Anthony Pugliese, CIA, CPA President and CEO, The Institute of Internal Auditors
• Matt Pearman, CIA, CISA, CISM, CISSP Chief Internal Auditor for the Chief Operating Officer, Barclays

KEY POINTS:

• (00:00) Introduction
• (00:37) Goals of the Barclays Cloud AI Platform Audit
• (01:34) How a Chapter Event Led to an Invitation
• (03:00) Teamwork and Collaboration in Kickoff Sessions
• (05:02) Balancing Structure With Flexibility
• (07:18) New Hire Development and Hands-On Management
• (08:21) Prioritizing Key Controls When Setting Scope
• (09:28) Gathering and Challenging Evidence
• (10:43) The Value of Curious, Thoughtful Questions
• (11:56) Senior Leadership Support Builds Credibility
• (13:54) Adding Context Without Impairing Independence
• (16:43) Cyber Resilience, Governance, and Third-Party Risk
• (19:24) Translating Technical Findings Into Business Implications
• (22:05) Showing the Discipline Behind Each Engagement
• (24:24) Lessons in Rigor, Relevance, and Common Sense
• (27:32) Future IIA Standards, Guidance, and Training

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

• Cybersecurity Topical Requirement
• Third-Party Topical Requirement
• Artificial Intelligence Knowledge Center
• Elevating Internal Audit Communication With the Board
• Vision 2035

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Levy talks with Amy Fread about how AI, automation, and business transformation are reshaping internal audit. They discuss how auditors can become involved earlier in organizational change, communicate more effectively with stakeholders, evaluate third-party risk, and identify opportunities for cosourcing. Amy also shares why the profession is moving toward continuous monitoring, risk sensing, and more data-driven assurance.

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

• GUEST:
  • Amy Fread, CISA Audit & Assurance Principal, Deloitte & Touche LLP

KEY POINTS:

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

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

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

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Richard Penfil talks with Cory Missimore about how quantum computing could threaten current encryption, why "harvest now, decrypt later" attacks require organizations to prepare today, and how internal auditors can assess quantum readiness. They also discuss cryptographic inventories, third-party exposure, crypto agility, regulatory developments, and practical steps organizations can take to prepare without overreacting.

• HOST:
  • Richard Penfil, Founder, AssureSwarm

• GUEST:
  • Cory Missimore, CISSP, CDPSE, CISM, CIPP Senior Information Security Compliance Analyst, American Institutes for Research

KEY POINTS:

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

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

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Alex Rusate talks with Ivan Diaz and Mohamed Maiga, two Utah Valley University students whose curiosity led them to build practical AI tools. They explain how AI agents go beyond chatbots to automate repetitive audit work, why understanding the intended output is essential for validating AI-generated results, and how organizations can begin adopting AI without sacrificing security or human judgment.

• HOST:
  • Alex Rusate, CIA, CISA, CPA, AAIA, CERP, CRMA, CCSA Senior Vice President and Director of Internal Audit, Arrow Financial

• GUESTS:
  • Ivan Diaz Accounting Student, Utah Valley University Mohamed Maiga Cybersecurity Graduate, Utah Valley University

KEY POINTS:

• Introduction: Students Teaching Auditors About AI Agents [00:00:00–00:00:35]
• Ivan's Introduction to the Internal Audit Conference [00:00:36–00:01:33]
• Finding an Audit Process to Automate [00:01:34–00:02:44]
• Building an AI Agent Without Technical Experience [00:02:45–00:04:13]
• Improving Results Through Iteration and Multiple AI Tools [00:04:14–00:05:47]
• The Difference Between Chatbots and AI Agents [00:05:48–00:07:05]
• Troubleshooting an Agent and Selecting the Right Model [00:07:06–00:08:20]
• Validating AI-Generated Audit Work [00:08:21–00:10:24]
• Designing Effective Instructions and Identifying Red Flags [00:10:25–00:11:43]
• Protecting Confidential Information When Using AI [00:11:44–00:13:12]
• Using Feedback to Strengthen an AI Agent [00:13:13–00:14:54]
• Mohamed's Introduction to AI Agents [00:14:55–00:16:38]
• Using an AI Agent to Navigate Purchasing Policies [00:16:39–00:18:26]
• Automating Repetitive Work While Preserving Human Judgment [00:18:27–00:19:16]
• Building an AI Agent for Cybersecurity Exam Preparation [00:19:17–00:20:43]
• Reducing Hallucination Risk Through Sources and Validation [00:20:44–00:22:26]
• Advice for Internal Audit Leaders Adopting AI [00:22:27–00:24:24]
• Starting Small and Applying AI with Purpose [00:24:25–00:25:17]
• Closing [00:25:18–00:25:29]

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

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

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Sanjay Vadlamani talks with Yvette Adams about how insider threats extend beyond malicious employees. They discuss negligent, malicious, and compromised insiders, along with the ways AI, remote work, cloud applications, and expanding access have increased organizational risk. The conversation also covers behavior monitoring, employee privacy, access management, offboarding, multidisciplinary risk teams, and the importance of connecting information across organizational silos before a threat becomes an incident.

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

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

KEY POINTS:

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

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

• Global Practice Guide: Auditing Insider Threat Programs
• Insider Threat Leading Practices
• Insider Threat Assessment Using NIST Cybersecurity Framework
• All Things Internal Audit Tech: Identity & Access Management
• Understanding Insider Threats
• IIA Membership

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, we hand the mic to seven students from across the US and Canada who are on their way into the internal audit profession, and ask them how they got here, what surprised them, we what they're still figuring out. They talk about what classrooms teach well, what only experience can provide, and why the work carries more weight than they expected.

HOST:

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

GUESTS:

• Priya Bhatt— Texas A&M University Graduate
• Omar Ontiveros — Cal State Long Beach Graduate
• Olivia Gallagher — Accounting Student, Winthrop University
• Ryan Lam — Accounting Student, Southern Alberta Institute of Technology
• Moises Gutierrez — Accounting Student, Valdosta State University
• Dhvani Shah — Accounting Student, DePaul University
• Saurabh Kshatri — Master's Graduate, DePaul University

KEY POINTS:

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

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

• Discover Internal Audit
  • What is Internal Audit?
• IIA Student Membership
• Internal Audit Foundation
• Internal Audit Academic Alliance
• Local Chapters and Institutes
• Career Center

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to Internal Auditor magazine's "Human Capital Risk in an AI World" article, Tom Diamante talks with Manuel London and Richard Chan about how AI can help organizations identify behavioral, cultural, operational, and decision-making risks earlier, while also creating concerns around bias, surveillance, employee trust, and misuse. The conversation also explores internal audit's role in auditing AI, supporting responsible implementation, and helping organizations balance risk mitigation with innovation.

• HOST:
  • Tom Diamante, Ph.D. President and Organizational Psychologist, Diamante Metrics LLC

• GUESTS:
  • Manuel London, Ph.D. Professor of Management, Stony Brook University Richard Chan, Ph.D. Professor, Stony Brook University

KEY POINTS:

• Introduction [00:00-00:00:42]
• Defining Human Capital Risk and AI's Role [00:00:43-00:04:13]
• Bias, Mistrust, and Employee Adoption [00:04:14-00:07:26]
• AI Monitoring and Surveillance Concerns [00:07:27-00:10:27]
• Internal Audit's Role in AI Governance [00:10:28-00:14:10]
• Responsible Deployment, Transparency, and Trust [00:14:11-00:17:32]
• AI as a Tool for Positive Risk and Innovation [00:17:33-00:19:24]
• Balancing Innovation With AI Guardrails [00:19:25-00:22:23]
• AI's Value to Boards and Governance [00:22:24-00:25:56]
• Building a Healthy AI Risk Culture [00:25:57-00:27:08]
• Human Capital Risk, HR, and Internal Audit [00:27:09-00:29:15]

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

• Human Capital Risk in an AI World — Internal Auditor magazine (August Issue)
• Global Internal Audit Standards
• Update: Human Capital at Risk
• Knowledge Center: Artificial Intelligence

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Charles King sits down with Shane Negangard to look at enterprise risk management not as a compliance exercise, but as one of the most powerful tools an internal audit leader can have -- if it's built and run the right way. They break down how to establish an ERM program from the ground up, secure executive buy-in, and use ERM as a flywheel for deeper relationships across the organization.

• HOST:
  • Charles King, CIA, CCSA AI and Internal Audit Leader, KPMG

• GUEST:
  • Shane Negangard, CIA, CRMA Head of Internal Audit, Workiva

KEY POINTS:

• Introduction [00:00:00-00:01:25]
• Technology, AI, and Evolving Internal Audit [00:01:26-00:03:46]
• Why ERM Is a "Secret Weapon" [00:03:47-00:05:46]
• Building Executive Buy-In for ERM [00:05:47-00:07:05]
• Making ERM More Than a Compliance Exercise [00:07:06-00:10:08]
• Risk Ownership, Trust, and Accountability [00:10:09-00:13:29]
• Turning Risk Discussions Into Action [00:13:30-00:15:47]
• Using AI to Strengthen ERM [00:15:48-00:18:03]
• Scenario Planning and ERM Maturity [00:18:04-00:19:25]
• Using ERM to Develop Internal Audit Teams [00:19:26-00:21:10]
• Expanding Risk Ownership Across the Organization [00:21:11-00:23:12]
• Internal Audit's Role as an ERM Facilitator [00:23:13-00:25:45]
• Final Thoughts [00:25:46-00:25:56]

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

• Statements of Position
• Risk in Focus
• Global Best Practices: Transforming Audit Through AI

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