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.

Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer