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.

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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.

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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.

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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.

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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.

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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.

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.

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)

• Association of Certified Fraud Examiners (ACFE)

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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.

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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.

• 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

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