The Audit Podcast

This week, Andrew Struthers-Kennedy takes over hosting duties for The Audit Podcast… and interviews me!

We cover audit, risk, AI, and technology, with a conversation that ties closely to themes from The Audit Analytics and AI Conference, where innovation and practical adoption are front and center.

We get into where AI is showing up in the audit process, what teams can realistically start implementing today, and where vendors vs. in-house solutions make the most sense. I also reflect on six years of podcast conversations with audit leaders and share one of the biggest lessons I've learned.

Be sure to connect with Andrew on LinkedIn.

5:23 - Predictions for audit 2026

8:05 - AI or bust

11:16 - Most memorable pieces of advice from the audit podcast

15:15 - Trent answers Rapid fire questions

15:20 - How AI should be utilized in audit teams

17:15 - The audit analytics and AI Spring conference

21:10 - Wrap Up

Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule.

This week, Sandro Boeri, former President of the Chartered Institute of Internal Auditors and a globally recognized voice in the profession, joins the show.

He brings a perspective shaped by decades in the profession—combining practical experience with a strong focus on leadership, culture, and how internal audit needs to evolve to stay relevant. Rather than focusing only on tools, he emphasizes mindset, discipline, and the role auditors play in influencing better decisions.

The conversation centers on how the role of internal audit is shifting. From using AI as a thinking partner in everyday scenarios to the growing pressure to clearly articulate value, he shares what's changing—and what auditors need to do about it. He also breaks down the idea of moving beyond hindsight-based assurance toward becoming a trusted advisor present in key decisions.

Be sure to connect with Sandro on LinkedIn.

6:00 - Dealing with difficult emails using LLM

8:55 – The Adoption Journey of AI

11:43 – What Are You Teaching Right Now

13:00 – Is Internal Audit Becoming Irrelevant

15:42 - Why Audit Needs to Sell Its Value

16:30 - Why Audit Needs to Sell Its Value

20:17 - How Do You Audit Culture

25:43 - Selling Findings

27:46 - What Happens When AI Does the Audit Work

34:05 - Why Influence is the One Skill That Will Matter Most

40:15 – Final thoughts

Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule.

This week, internal audit leaders Andrew Struthers-Kennedy and Arpit Shah join the show.

They bring a perspective grounded in real-world innovation—leading a team that's been recognized with the Audit Innovator Award two years in a row. They share how their approach goes beyond tools and technology, focusing instead on mindset, leadership, and creating an environment where ideas can take shape.

The conversation centers on how innovation really happens inside audit teams. From using AI as a day-to-day thinking partner to building and deploying solutions quickly, they break down what's working in practice. They also walk through the Innovator Award—how it started, what it recognizes, and why showcasing real examples of progress in the profession matters.

This is a quick, practical episode packed with insights on experimentation, leadership, and how teams of any size can start making progress—without waiting for the perfect solution.

Be sure to connect with Andrew and Arpit on LinkedIn.

5:17 - AI Problem Solving

12:27 – Using AI for Real Life Logistics

22:30 – Prioritizing Tax Data Accuracy in the Audit Plan

30:05 – How Their Audit Team Is Structured for Innovation

32:11 – Final thoughts

Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule.

This week, internal audit leader and tax expert Michelle V. joins the show.

Michelle brings a unique perspective, coming from a tax background into internal audit leadership—an area where tax expertise isn't always front and center. She shares insights into her transition from leading tax to stepping into a broader internal audit role, and how that experience shapes the way she approaches emerging topics today.

The conversation centers on upcoming guidance around effective tax rate requirements set to take effect in 2026. Michelle breaks down why this topic matters, what audit teams should be paying attention to, and how even those without a tax background can better understand and communicate the implications—whether within their organizations or at the board level.

This is a quick, practical episode packed with insights that can help auditors stay ahead of an important, and often overlooked, area.

Be sure to connect with Michelle on LinkedIn.

6:34 - Utilizing LLMs for report research

11:06 – ASC guidance effective tax rate 2026

15:33 – Prioritizing Tax Data Accuracy in the Audit Plan

17:43 – What's Driving ASC guidance

19:18 – Map Your Current Footnote to New Requirements

23:27 – Final Thoughts

Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, Sara I. James, author of Radical Reporting: Writing Better Audit, Risk, Compliance, and Information Security Reports (Second Edition), joins the show.

Sara shares what's new in the second edition of her book, including a deeper focus on critical thinking and the role of large language models in report writing. She explains why strong writing about more than grammar and how language, logic, and professional courage all work together in effective audit communication.

Finally, Sara talks through key themes from the book, including active versus passive voice, why so many audit findings become harder to follow than they need to be, and how auditors can write more clearly, think more critically, and avoid over relying on AI in their work.

Be sure to connect with Sara on LinkedIn.

Check out her website.

6:02 - Best Advice

5:53 – Sara's Book: Radical Reporting

8:40 – Importance of Critical Thinking

17:45 – Active Versus Passive Voice

22:50 – Active Audit Report Writing

28:57 – Why LLMs Aren't Enough

31:36 – Why the 5 C's don't hold up

36:00 – Using LLMs for Report Writing

44:30 – Final Thoughts

Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, our guest is Chris Hallberg, CEO and founder of Business Sergeant and president and founder of GoExpand, where he helps organizations implement EOS, the Entrepreneurial Operating System.

Chris joins the show to share how EOS can help teams build more clarity, accountability, and traction. He breaks down the six key components of the framework and explains why so many organizations struggle with alignment and execution.

We also talk about three EOS concepts that feel especially relevant for internal audit: vision, issues, and traction. Chris shares practical ways teams can create a clearer vision, solve the real root of problems, and build stronger follow-through through priorities and meeting rhythms.

Be sure to connect with Chris on LinkedIn.

5:58 - How Chris uses Chat

8:22 - Why you should care about EOS

15:51 - Making the vision actually count

23:24 - Issues Protocols That Actually Work

29:47 - How Do You Build Traction on Team Priorities

33:29 - Final Thoughts

Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, our guest is Navin Pasricha, a longtime internal audit leader and author of Getting Ready to Roar: Chief Auditor's Guide from Audit Room to Board Room.

Navin joins the show to discuss the profession's current inflection point and the opportunity internal auditors have to move from simply reporting to the board to becoming trusted voices in the boardroom. He explains why audit committees are under more pressure than ever, why resilience and future-focused risk matter so much right now, and how internal audit is uniquely positioned to help.

We also talk about one of the biggest questions in the profession today: how auditors can deliver real insight. Navin shares why insight starts with recognizing patterns, understanding how an audit fits within the broader organizational ecosystem, and connecting audit work back to strategy, industry pressures, and the future direction of the business.

Finally, Navin discusses key themes from his book, including how internal auditors can build trust, navigate independence while take on a more advisory role, strengthen relationships with audit committees, and develop the strategic understanding needed to lead at a higher level.

Be sure to connect with Navin on LinkedIn.

6:02 - Best Advice

7:43 - Managing CAE pressures

10:40 - How to Gain Insights

12:32 - Democratizing Insights

18:50 - Getting Ready to Roar

30:20 - What is the Skill Most Overlooked by CAEs

35:40 - Building Strategic Understanding

39:00 – Final Thoughts

Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, our guest is Anthony Pugliese, President and CEO of the Institute of Internal Auditors.

Anthony joins the show as he approaches his five-year anniversary leading the IIA, reflecting on the major milestones and progress the organization has made during that time. He shares a look back at key initiatives from the past five years and discusses what the next phase could look like for the profession.

We also talk about several recent research efforts, including the 2026 Risk in Focus survey and the joint report with AuditBoard on AI driven fraud. Anthony highlights a few key trends auditors should be watching, particularly as organizations navigate emerging technology risks and evolving expectations around governance and oversight.

Finally, Anthony explains two initiatives aimed at strengthening the future of the profession: the Global Audit Committee Center, which supports stronger engagement with audit committees, and VisionU, a development program designed for new and aspiring chief audit executives.

Be sure to connect with Anthony on LinkedIn.

6:02 - AI Tips

11:03 - 5 Years as IIA President

14:32 - Strategy and the New Internal Audit Standards

14:32 - Why "Simple" Implementations Rarely Actually Simple

17:40 - Key Insights from Risk in Focus 2026 and the AI Fraud Report

21:50 - AI Literacy and Training in Internal Audit

24:26 - The Audit Committee Center

27:54 - How to Join the Audit Committee center

33:25 - Experienced CAE resources

35:35 – Final Thoughts

38:26 - Best advice for CAEs from Anthony Pugliese

Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

Links:

Norman Marks Article

Be sure to follow us on our social media accounts on:

LinkedIn: https://www.linkedin.com/company/the-audit-podcast

Instagram: https://www.instagram.com/theauditpodcast

TikTok: https://www.tiktok.com/@theauditpodcast?lang=en

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

*

This podcast is brought to you by Greenskies Analytics. the services firm that helps auditors leapfrog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, we'll be joined by Marc Walrod, Controls Integration Leader at Clearsulting.

Marc shares why controls integration needs to start far earlier than most organizations think, often in what he calls phase zero of a major transformation. From ERP implementations to rolling out AI across the enterprise, he explains how waiting too long to involve controls can create costly rework and unnecessary risk.

He also walks through common myths management holds about controls, like assuming a well-known ERP system comes with sufficient controls already built in and outlines practical warning signs teams can watch for to ensure controls are part of the conversation before go live.

If you are attending GAM Conference, be sure to stop by the booth 111 to connect with Marc and the Clearsulting team.

Newsletter: https://www2.clearsulting.com/clearsulting/newsletter

LinkedIn: https://www.linkedin.com/company/clearsulting

YouTube: https://www.youtube.com/@Clearsulting

Be sure to connect with Marc on LinkedIn.

9:18 - Actually Implementing ERP Softwares 11:26 - Integration Over Installation 13:45 - Clearsulting Methodology 15:10 - Why "Simple" Implementations Rarely Actually Simple 17:00 - The Cross-Functional Coordination Problem 20:38 - Phase Zero: Where Controls Actually Begin 27:50 - Scoping Controls Without Overcomplicating the Project 32:55 - Why Data Literacy Matters in Major Implementations 35:47 - AI and the Future of Internal Controls 39:12 – Final Thoughts

Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.