In this episode, Hernan Murdoch, author and VP of audit content at ACI Learning, and Sanjay Vadlamini, an experienced internal audit leader, discuss the risks of internal audit being outsourced due to complexity, technology, and trust issues. They also discuss the need for internal audit to focus on strategic risks, build relationships, and collaborate with other players to provide comprehensive assurance. The conversation highlights the importance of continuous learning, and emphasize the need for grassroots advocacy in promoting the profession.