All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit Internal audit is a relationship business. In this episode, Mike Levy sits down with Stacey Lynch to explore how authentic connections -- whether through mentorship, volunteerism, or daily audit work -- can elevate your career, improve audit outcomes, and expand your professional network.

HOST:Mike Levy, CIA, CRMA, CISSPCEO, Cherry Hill Advisory

GUEST:Stacey Lynch, CIA, CRMADeputy City Auditor, City of Phoenix

KEY POINTS:

• Introduction [00:00–00:00:24]
• Lynch's Background and IIA Volunteer Work [00:00:35–00:01:30]
• The Value of Volunteering and Organizational Support [00:01:30–00:02:10]
• Building Relationships While Maintaining Objectivity [00:02:10–00:04:11]
• Using Relationships to Drive Positive Change [00:04:11–00:06:24]
• Mutual Respect, Learning, and Full Audit Storytelling [00:06:24–00:06:58]
• The Power of Networking Through Chapters [00:06:58–00:08:26]
• Maintaining Relationships Across Geographies [00:08:59–00:10:56]
• Common Networking Mistakes [00:10:56–00:12:28]
• Using Your Network to Stay Current on Trends [00:12:28–00:14:52]
• The Future of Networking and AI's Role [00:14:52–00:16:48]
• Balancing Independence with Relationship Building [00:16:48–00:19:06]
• Mentorship Experiences and Benefits [00:19:06–00:21:10]
• Building and Managing Your Professional Rolodex [00:21:10–00:24:32]
• Final Thoughts: Volunteer and Get Involved [00:24:32–00:25:07]

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

• 2025 Governance, Risk & Controls Conference
• Volunteer with your local IIA Chapter and Affiliates
• Emerging Leaders Mentoring Program
• Building a Better Auditor: Why Join the Emerging Leaders Mentoring Program?

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, Lindsay Patterson speaks with Dennis Applegate about how internal audit education is shaping the future of the profession. From addressing the talent pipeline shortage to giving students hands-on experience with risk assessments and mock audit plans, Dennis Applegate shares how academic programs can inspire the next generation of internal auditors — and how professionals can get involved.

HOST:Lindsay Patterson, CIA, CPAExecutive Vice President of Membership, Marketing & Communications, The IIA

GUEST:Dennis Applegate, CIA, CPA, CMA, CFEAssociate Clinical Professor, Albers School of Business, Seattle University

KEY POINTS:

• Introduction and Pipeline Challenges [00:00-00:02:40]
• Applegates's Background and Teaching Experience [00:01:03-00:01:56]
• Declining Enrollment in Accounting and Internal Auditing [00:02:03-00:03:22]
• Integrating Internal Auditing into Business Curricula [00:03:22-00:04:44]
• Raising Awareness Beyond Accounting Programs [00:04:44-00:05:40]
• Internal Audit Course Objectives and Frameworks [00:05:58-00:07:52]
• Emphasizing Enterprise Risk Management [00:07:53-00:10:58]
• Hands-On Learning: Team Projects and Risk Assessments [00:10:58-00:14:37]
• Presenting to Hypothetical Audit Committees [00:14:37-00:16:16]
• Audit Plan Development and Risk Prioritization [00:16:16-00:18:49]
• Student Outcomes and Passing the CIA Exam [00:18:49-00:20:26]
• Career Paths in Internal Auditing and Risk Advisory [00:20:26-00:21:23]
• Advice for Universities and Professors [00:21:23-00:22:54]
• Broader Curriculum Benefits and Enrollment Growth [00:23:03-00:24:51]
• Closing Thoughts and Encouragement for Educators [00:24:51-00:25:34]

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

• 2025 Governance, Risk & Controls Conference
• Internal Auditing Education Partnership (IAEP) Program
• Vision 2035: The Future of Internal Audit
• Internal Audit Competency Framework
• Learning 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, Erin Banet discusses her transition from Big Four auditor to internal audit executive. Banet shares lessons on building strategic relationships, mentoring rising talent, and strengthening internal audit's role. She also highlights creative recruitment strategies, evolving audit committee communications, and how to lead with intention in a changing talent market.

HOST:Logan WamsleyAssociate Manager, Content Development, The IIA

GUEST:Erin Banet, CPASVP, Chief Audit and Risk Officer, Humana

KEY POINTS:

• Introduction and Background [00:00–00:01:20]
• Climbing to CAE [00:01:20–00:02:50]
• Audit Committee Relationships [00:02:50–00:03:33]
• Strategic Networking and Internal Branding [00:03:33–00:05:52]
• Mentoring and Elevating Future Leaders [00:06:06–00:07:30]
• Rotation and Talent Development Programs [00:07:40–00:08:48]
• Talent Gaps and New Recruitment Strategies [00:08:48–00:10:44]
• Creative Job Descriptions and Hiring Criteria [00:10:44–00:12:36]
• Pitching the Profession to New Talent [00:12:36–00:13:45]
• Leadership Reflections [00:13:45–00:14:55]
• Audit Committee Communication and Feedback [00:14:55–00:17:15]
• Streamlining Audit Reports for Impact [00:17:23–00:18:45]
• Final Thoughts and Wrap-Up [00:18:45–00:18:56]

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

• 2025 Governance, Risk & Controls Conference
• CAE Bulletin
• Effective Stakeholder Communication for CAEs
• Internal Auditing Competency Framework

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

Quantum computing might sound futuristic, but internal auditors need to prepare now. Bill Truett catches up with Nick Reese to talk about what's changed in the quantum space — including new cryptography standards — real-world risks, and what internal auditors can do today to get ready.

HOST:Bill Truett, CIA, CISA Senior Manager, Standards & Guidance, IT, The IIA

GUEST:Nick Reese Co-founder and Chief Operating Officer, Frontier Foundry Adjunct Professor, New York University

KEY POINTS:

• Introduction and What's New in Quantum [00:00-01:34]
• What is Quantum Computing? [00:01:34-05:57]
• Milestones in Quantum Development [00:05:58-07:50]
• Quantum + AI? Not Yet [00:08:12-09:58]
• What Auditors Should Know About NIST Standards [00:10:00-11:54]
• Immediate Steps for Internal Audit [00:13:15-17:38]
• Legislation and Regulatory Outlook [00:20:28-22:19]
• Global Threats and Historical Analogies [00:22:20-26:11]
• Key Terms Auditors Should Learn [00:26:17-28:34]
• Training Resources [00:28:35-31:00]
• Opportunities Beyond Risk Management [00:31:00-34:11]
• The Five-Year Vision [00:34:16-37:21]

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

• 2025 Governance, Risk & Controls Conference
• All Things Internal Audit: Quantum Computing
• GTAG: Assessing Cybersecurity Risk
• Cyber Resource Center
• Post-Quantum Cryptography Roadmap – DHS.gov
• NIST's Post-Quantum Cryptography Project

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, Mike Levy and Shontelle Mixon discuss the growing risks tied to fourth-party relationships. They discuss how internal auditors can leverage technology, enhanced contracts, and cross-functional collaboration to pinpoint, track, and reduce those downstream risks. They break down how internal audit's role is evolving in a world shaped by cybersecurity, AI, and shifting regulations.

HOST:Mike Levy, CIA, CRMA, CISSPCEO, Cherry Hill Advisory

GUEST:Shontelle Mixon, CPADivisional SVP, Internal Audit and Special Investigations, Healthcare Service Corporation

KEY POINTS:

• Introduction [00:00–00:00:38]
• What Is Fourth-Party Risk? [00:00:38–00:01:52]
• Evolution of Risk and Offshoring Trends [00:01:52–00:02:32]
• Mitigating Fourth-Party Risks [00:02:32–00:03:47]
• Steps for Maturing a Vendor Risk Program [00:03:47–00:04:50]
• The Challenge of Shadow IT [00:04:50–00:05:54]
• Data Mining and Continuous Monitoring [00:05:54–00:06:59]
• Beyond the SOC Report [00:06:59–00:08:27]
• Getting Started Without Tech [00:08:27–00:09:32]
• Cybersecurity as a Starting Point [00:09:32–00:10:44]
• Educating the Audit Committee [00:10:44–00:12:00]
• Real-Time Monitoring and Vendor Audits [00:12:00–00:13:09]
• Misconceptions About Outsourcing Risk [00:13:09–00:13:56]
• Preparing for the Future [00:13:56–00:15:32]
• Pitfalls in Contracting [00:15:32–00:16:38]
• First Step for New Audit Functions [00:16:38–00:17:12]
• Aligning with Organizational Risk Priorities [00:17:12–00:18:36]
• Getting Executive Buy-In [00:18:36–00:20:06]
• Supporting Smaller Audit Shops [00:20:06–00:21:14]
• Final Advice [00:21:14–00:21:58]

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

• 2025 International Conference
• Learning Solutions: Auditing Third-Party Risks

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, Logan Wamsley talks with George Barham about The IIA's Cybersecurity Topical Requirement. They discuss how internal audit functions should prepare for its 2026 effective date, and why CAEs should take action now. The conversation also highlights the requirement's companion user guide, outsourcing considerations, framework references, and IIA resources available to help internal audit functions conform with confidence.

HOST:Logan WamsleyAssociate Manager, Content Development, The IIA

GUEST:George Barham, CIA, CRMA, CISA,Director, Standards & Guidance, The IIA

KEY POINTS:

• Introduction [00:00-00:00:21]
• Background on the Cybersecurity Topical Requirement [00:00:21-00:01:31]
• Key Feedback and Early Implementation Advice [00:01:31-00:03:09]
• Tips from CAEs on Getting Started [00:03:09-00:04:37]
• How to Use the Companion User Guide [00:04:37-00:05:57]
• Outsourcing Considerations [00:05:57-00:07:30]
• Framework References and Mapping [00:07:30-00:09:37]
• Keeping Up with the Evolving Cyber Landscape [00:09:37-00:11:30]
• Annual Review and Updates [00:11:30-00:12:24]
• Advice as the Effective Date Approaches [00:12:24-00:14:26]
• Additional IIA Resources and Support [00:14:26-00:16:38]
• Final Thoughts [00:16:38-00:18:23]

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

• Cybersecurity Topical Requirement
• Executive Knowledge Brief: The Cybersecurity Topical Requirement in Practice
• GTAG: Assessing Cybersecurity Risk
• 2025 Cybersecurity Virtual Conference
• Cyber Resource Center
• A New Tool to Monitor Established Risks

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 Rania Bejjani to discuss what it takes for internal auditors to become strategic business partners. From mindset shifts and organizational alignment to building trust and influencing change, Bejjani shares insights grounded in global experience. The conversation covers the evolving role of internal auditors, essential competencies, and how to earn a seat at the table by becoming a catalyst for strategic value.

HOST:Mike Levy, CIA, CRMA, CISACEO and managing principal, Cherry Hill Advisory GUEST:Rania Bejjani, CIA, CGMA, Founder and CEO, RB Advisory & Consultancy Former CAE at VEON, FirstGroup and Colt Technology Services

Key Points

• Introduction [00:00–00:00:37]
• Defining Strategic Business Partnering [00:00:37–00:03:15]
• Trusted Advisor vs. Strategic Partner [00:03:15–00:06:05]
• Earning a Seat at the Table [00:06:05–00:07:45]
• Shifting from Problem Identifier to Problem Solver [00:07:45–00:09:40]
• Transformation Starts with Self-Assessment [00:09:40–00:12:21]
• Hiring for Mindset Over Skillset [00:12:21–00:15:33]
• Why Emotional Intelligence Matters [00:15:33–00:17:56]
• The Multifaceted Auditor [00:17:56–00:20:43]
• Transformation in Action [00:20:43–00:25:34]
• Overcoming Resistance and Changing Perceptions [00:25:34–00:29:28]
• Closing Thoughts [00:29:28–00:29:59]

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

• 2025 International Conference
• Global Internal Audit Standards
• Global Best Practice: Small Audit Functions, Large Audit Abilities

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, George Barham talks with Skip Langlois about the unique challenges and opportunities of small internal audit functions. They discuss definitions of a small function, advice for starting one, managing expectations, building relationships and developing future leaders in a small audit environment. Langlois also shares insights on leveraging AI and why emotional intelligence matters as as much as technical skill in a small audit environment.

HOST:George Barham, CIA, CRMA, CISA,Director, Standards & Guidance, The IIA GUEST:Martin "Skip" Langlois, CIA, CPA, CISA, CFE, CRMA Senior Vice President and Chief Audit Executive, Encova Insurance

Key Points

• Introduction [00:00-00:00:38]
• Defining a Small Audit Function [00:00:56-00:01:22]
• Advice for Starting a Small Audit Function [00:02:03-00:03:48]
• Building Relationships and Credibility [00:04:12-00:06:06]
• Identifying Stakeholders and Internal Relationships [00:06:13-00:08:03]
• Scope and Focus of Small Functions [00:08:13-00:10:22]
• Networking and External Relationships [00:10:22-00:11:50]
• Making the Case to Expand a Small Team [00:12:15-00:13:48]
• Recruiting and Retaining Top Talent [00:13:59-00:15:24]
• Leveraging AI in Small Functions [00:15:35-00:17:15]
• Leadership Lessons from the Military [00:17:15-00:19:42]
• Final Thoughts [00:19:44-00:19:56]

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

• 2025 AuditSphere Virtual Conference
• Resources: Small Audit Function Resources Exchange
• Global Best Practice: Small Audit Functions, Large Audit Abilities

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

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All Things Internal Audit: Fraud Podcast"The Out of Control Controller" Listen to The IIA's new Fraud Podcast brought to you by All Things Internal Audit. This series provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine's Fraud department. In this episode, Bruce Kraus investigates a shocking embezzlement case at Allied Engineering involving longtime controller Jane Simmons. With lax oversight and too much unchecked authority, Simmons executes 11 different schemes over five years. From gift card grifts, to a ghost payroll, and a company car gone rogue, this case shows how even trusted employees can exploit internal control gaps. 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:

• Part 1: A Swipe Too Far (00:00:23)
• Part 2: A Wiped Drive and a Widening Scope (00:01:54)
• Part 3: A Pattern of Deception (00:03:14)
• Part 4: Aftermath and Lessons (00:05:49)

Resources Mentioned:

• Association of Certified Fraud Examiners (ACFE)
• Internal Auditor magazine (June Issue)

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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Christina Brune talks to Rick Walke and André Vertamatti about the major updates to the Certified Internal Auditor (CIA) exam and the Internal Audit Practitioner (IAP) program. They discuss the motivations behind the changes, how the updated Global Internal Audit Standards influenced the new exam, and what candidates can expect. The conversation also highlights the importance of aligning certification with real-world internal audit practices and the future of the profession.

Visit the Certifications page on theiia.org for additional information.

HOST:Christina Brune Director, Exam Development, The IIA

GUEST:

Rick Walke, CIA, CPA, CRMA, QIALVice President, Internal Audit and Risk Management, FORUM Credit UnionCommittee Chair, IIA Exam Development Committee

André Vertamatti, CIA, CPA, CRMAHead of Internal Audit, Volkswagen Financial Services Brazil and LM Soluções de MobilidadeVice Chair, IIA Exam Development Committee

Key Points

• Introduction [00:00-00:37]
• Overview of CIA Exam Changes [00:38-01:42]
• Why Now? Motivation Behind the Updates [01:43-02:39]
• Incorporating the Global Internal Audit Standards [02:40-04:25]
• Testing Topical Requirements [04:26-06:01]
• What Candidates Need to Know [06:02-07:30]
• Study Options and Preparation Tips [07:31-08:33]
• Why the New Exam is Better [08:34-10:52]
• Impact on the Profession [10:53-12:20]
• Internal Audit Practitioner (IAP) Program Changes [12:21-15:38]
• Why IAP Updates Matter [15:39-17:38]
• Final Thoughts [17:39-18:38]

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

• 2025 International Conference
• CIA 2025
• IAP 2025
• CIA Exam: Why and How it is Changing
• Global Internal Audit Standards
• Certification Candidate Handbook
• Certificate Programs
• Cybersecurity Topical Requirement

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

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