The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to Internal Auditor magazine's "The NextGen Audit Mentor," Marko Horvat sits down with Sarah Kuhn to explore how she built an AI-powered "audit mentor" to support auditor onboarding, training, and professional development. Kuhn shares how a simple idea to scale knowledge sharing evolved into an agentic AI tool that helps auditors learn, ask better questions, and navigate their careers. The conversation covers practical lessons for implementing AI, managing guardrails, fostering adoption, and ensuring AI enhances rather than replaces auditor judgment.

• HOST:
  • Marko Horvat, CPA, Chief Financial Officer ,ELB Learning

• GUEST:
  • Sarah Kuhn, CIA, CRMA, CCSA Principal Audit Consultant

KEY POINTS:

• Introduction [00:00–00:01:30]
• Understanding Agentic AI and Identifying the Problem [00:01:31–00:04:27]
• Building and Testing the Audit Mentor [00:04:28–00:08:50]
• IIA Membership [00:08:51–00:09:27]
• Driving Adoption and Building Trust [00:09:28–00:13:02]
• Why the Tool Is a Mentor, Not an Answer Bot [00:13:03–00:17:14]
• Career Development, Coaching, and Quality Review [00:17:15–00:21:47]
• Preserving Auditor Judgment and Preventing Overreliance [00:21:48–00:25:42]
• Lessons Learned: Keeping AI Agents Focused [00:25:43–00:28:47]
• The Future of Agentic AI in Internal Audit [00:28:48–00:31:17]
• Final Thoughts [00:31:18–00:32:20]

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

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

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

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All Things Internal Audit: Fraud Podcast "Prescription for Fraud"

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

In this episode, a struggling pharmacy gets an offer that sounds like a lifeline. But behind the paperwork sits a fake employee, a one-letter code, and a scheme that billed federal insurance programs nearly $11 million. Who finally pulled the thread?

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

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

Chapters:

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, we're moving past the hype and getting into how internal audit functions are using GenAI now -- not in theory, not in three years, but today. Doris Myles sits down with Neil White to talk through where the biggest efficiency gains are happening, how to pick the right use cases when everything feels urgent, and why most functions aren't failing at GenAI: They're just stuck. White shares the framework he uses to prioritize AI investments, why building a prompt library is the most underrated action any function can take immediately, and what he believes internal audit will look like in 10 years.

• HOST:
  • Doris Myles, CIA, CPADirector of Internal Audit, St. Jude Children's Research Hospital

• GUEST:
  • Neil White Audit and Assurance Principal, Deloitte & Touche LLP

KEY POINTS:

• Introduction [00:00:00-00:00:43]
• Where GenAI Creates the Biggest Lift [00:00:43-00:02:34]
• From Automation to Agentic Reporting [00:02:34-00:04:31]
• Current Adoption and Internal Audit's Dual Role [00:04:31-00:06:51]
• Prioritizing Use Cases and Building a Prompt Library [00:06:51-00:10:58]
• Why GenAI Initiatives Stall [00:10:58-00:14:21]
• Gaining Enterprise and Leadership Alignment [00:14:21-00:16:38]
• Building Trust and Preserving Professional Skepticism [00:16:38-00:18:46]
• Explainability, Traceability, and Reliable Outputs [00:18:46-00:20:54]
• Balancing Speed, Human Review, and Model Validation [00:20:54-00:23:45]
• Scaling GenAI Across the Audit Function [00:23:45-00:25:41]
• First Steps for Internal Audit Leaders [00:25:41-00:27:35]

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

• Global Internal Audit Standards
• Vision 2035
• Cybersecurity Topical Requirement
• Knowledge Center: Artificial Intelligence
• All Things Internal Audit Tech: Leadership Lessons from Scaling AI-Driven Companies

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to the Global Best Practices' Internal Audit Upskilling for Critical AI Capabilities, Bryant Richards talks with Nancy Hom about how internal audit teams can build AI skills with intention, confidence, and discipline. Hom shares how her department has moved from broad AI awareness to practical, immersive learning that helps auditors both use AI in their work and audit it effectively. The conversation covers mindset, skill set, and tool set, along with real-world use cases, adoption challenges, human oversight, and why AI fluency may become a key differentiator for the future auditor

• HOST:
  • Bryant Richards, CIA, CRMA, CMA, PhD Partner, Ucran & Company, LLC Associate Professor, Nichols College

• GUEST:
  • Nancy Hom, CISA Vice President, Data, Analytics and AI, MetLife Global Audit

KEY POINTS:

• Introduction [00:00-00:00:42]
• From AI Awareness to Immersive Learning [00:00:43-00:02:29]
• Mindset, Skill Set, and Tool Set [00:02:30-00:04:43]
• Building and Measuring an AI Learning Program [00:04:44-00:07:41]
• Defining Appropriate Tasks and Maintaining Human Oversight [00:07:42-00:09:38]
• Choosing AI Tools and Scaling the Audit Workflow [00:09:39-00:13:15]
• Communication, Delegation, and Validation [00:13:16-00:16:20]
• Using an AI Chatbot to Improve Issue Writing [00:16:21-00:19:26]
• Keeping Pace With Changing Tools and Learning Needs [00:19:27-00:22:20]
• Driving AI Adoption Across the Department [00:22:21-00:24:34]
• Maintaining Skepticism, Judgment, and Accountability [00:24:35-00:28:23]
• Expanding Internal Audit's Advisory Role [00:28:24-00:31:33]
• Hiring and Developing AI-Fluent Auditors [00:31:34-00:33:34]
• Final Thoughts [00:33:35-00:34:07]

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

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

• Global Best Practices: Internal Audit Upskilling for Critical AI Capabilities
• Global Internal Audit Standards
• Vison 2035
• Knowledge Center: Artificial Intelligence

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, we're getting into the daily realities of modern internal auditing — the messy, practical, and sometimes uncomfortable challenges that don't always make it onto conference agendas. Jas Gill sits down with Asim Fareeduddin to talk through what's shaping internal audit. Fareeduddin shares why business acumen is the hardest skill to hire for, how to think about AI beyond the basics, and why understanding how your company makes, and could lose, money is the foundation of every valuable audit.

• HOST:
  • Jasdeep Gill, CIA, CISA, CISM, CFE Senior Manager, Internal Audit and Assurance, RELX

• GUEST:
  • Asim Fareeduddin, CISA, CPA, CISM, CIPP, CISSP Head of Internal Audit and Assurance, RELX

KEY POINTS:

• Introduction [00:00:02-00:00:50]
• Geopolitical Instability and Flexible Audit Planning [00:00:50-00:02:43]
• Cyber Risk, Upskilling, and Second-Line Collaboration [00:02:43-00:05:31]
• Auditing Culture and Behavior [00:05:31-00:07:05]
• Measuring Internal Audit Impact [00:07:05-00:10:04]
• Business Acumen and the Future Audit Talent Profile [00:10:04-00:12:36]
• Upskilling Through AI, Training, and Practical Exposure [00:12:36-00:14:45]
• Competing for Top Talent [00:14:45-00:17:29]
• Skills for the Modern Internal Auditor [00:17:29-00:21:31]
• Building Professional Courage and Trust [00:21:31-00:24:50]
• Commercial Curiosity and Understanding Revenue Risk [00:24:50-00:27:44]

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

• Global Internal Audit Standards
• Vision 2035
• Cybersecurity Topical Requirement
• Knowledge Center: Artificial Intelligence
• Communicating with the Board: Turning Audit Insights

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

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Charles King sits down with Becky Mann to discuss what it takes to build and evolve an internal audit function inside a global firm. They share lessons from leading internal audit through disruption, how to structure teams around the business, and why auditors must move beyond rigid audit plans to deliver real value.

• HOST:
  • Charles King, CIA, CRMA, CISSP, CISA AI and Internal Audit Leader, KPMG

• GUEST:
  • Becky Mann, CIA Chief Audit Executive, KPMG

KEY POINTS:

• Introduction [00:00:00-00:00:44]
• Becky Mann's Internal Audit Background [00:00:44-00:02:06]
• Leading Internal Audit Through COVID-19 [00:02:06-00:03:18]
• KPMG's Internal Audit Function and Scope [00:03:18-00:05:35]
• Building Teams Around the Business [00:05:35-00:07:49]
• Learning to Pivot From the Audit Plan [00:07:49-00:09:21]
• Structuring Audit Portfolios [00:09:21-00:10:41]
• Rotations and Guest Auditor Programs [00:10:41-00:11:16]
• Onboarding Guest Auditors [00:11:16-00:13:55]
• Engaging the Board and Executive Stakeholders [00:13:55-00:16:36]
• Aligning Expectations and Avoiding Surprises [00:16:36-00:16:59]
• Why Internal Audit Still Matters [00:16:59-00:19:27]
• Choosing the Right Risk Response [00:19:27-00:20:31]
• Final Thoughts [00:20:31-00:20:54]

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

• Global Internal Audit Standards
• Vision 2035
• Communicating with the Board: Turning Audit Insights into Impact
• Three Lines Model

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

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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 June 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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