Yellowbook-CPE Presents: Auditors Save The World

In a previous episode, you heard how Ross Visscher harnesses AI to transform his internal audits in a thriving Canadian city. But power in the hands of one City team is only the beginning!

Because beyond the internal audit shop, an entire city is stepping into the world of artificial intelligence. Departments experimenting. Risks emerging. Opportunities everywhere.

And someone must bring order to it all. Enter Ross. Not just an auditor, but a guide helping a whole city navigate AI with clarity, control, and caution. Because when everyone has access to powerful tools, governance isn’t optional. It’s everything.

Discover how a city’s audit team is leading the way in AI governance and innovation. This episode explores practical strategies for managing AI risks, setting guardrails, and leveraging AI to improve city services, all while ensuring responsible use.

CHAPTERS:

00:00 - Introduction to AI in city governance and internal audits

01:19 - Ross’s role as a guide for citywide AI usage and compliance

01:58 - The importance of prompting: quick wins and frameworks

04:36 - Managing AI model costs with tiered approaches

05:29 - Building citywide AI governance and working with leadership

08:10 - Creating inventory and risk classification for AI systems

11:21 - Roles and responsibilities in AI audits across city departments

13:03 - Challenges of chatbot prompt injection and strategies for safeguard

16:01 - Bridging skills: from BASIC to Python, and the power of logic

17:01 - Closing remarks: CPE and community sharing in auditing

ABOUT ROSS VISSCHER:

Ross Visscher is an internal audit leader with responsibility for IT audit and data analytics programs at The City of Calgary. He has 19 years of internal audit experience, primarily within local government, complemented by earlier experience in financial services and public accounting.

For more than a decade, Ross has been actively involved with the Association of Local Government Auditors (ALGA) and served as President for the 2024–2025 term.

He holds multiple professional certifications, including Certified Internal Auditor (CIA), Certified Public Accountant (CPA – North Carolina), Certified Information Systems Auditor (CISA), and Certified in Risk and Information Systems Control (CRISC). His specialized credentials include ISACA’s Advanced in AI Audit (AAIA), ACL Analytics Certified Data Analyst (ACDA) and Microsoft Power BI Data Analyst Associate.

In this episode, we sit down with Ross Visscher, an IT audit champion using AI to transform how a city government approaches auditing. Ross shares how his team is leveraging tools like Microsoft Copilot, Azure OpenAI, and Python to automate tasks, analyze customer feedback, process documents with OCR, and validate transactions faster and more accurately than ever before.

We dig into how he developed an AI governance framework aligned with professional standards, and the best practices his team follows to keep sensitive data private and secure in the cloud. Ross also gets practical about the emerging skills auditors need today — including vibe coding and basic Python — and why aligning every AI tool with organizational values and enterprise approval processes isn't just good governance, it's essential to doing the work right.

CHAPTERS:

00:00 - Introduction to the Super Auditor

00:51 - IT audit champion role using AI for city transformation

01:47 - Using AI internally to improve audit quality

03:07 - Establishing AI governance aligned with Redbook standards

04:47 - Copilot in audit work

08:25 - Building a responsible AI framework using Azure

12:01 - Python as an intermediary for large datasets and vibe coding

15:08 - Handling confidential data

20:15 - Combining traditional audit tools with AI, Python, and Power BI

22:36 - Handling non-cloud options

26:30 - Building Python skills and understanding for auditors

29:45 - Embracing change while staying aligned with core audit values

30:21 - Closing remarks

ABOUT ROSS VISSCHER:

Ross Visscher is an internal audit leader with responsibility for IT audit and data analytics programs at The City of Calgary. He has 19 years of internal audit experience, primarily within local government, complemented by earlier experience in financial services and public accounting.

For more than a decade, Ross has been actively involved with the Association of Local Government Auditors (ALGA) and served as President for the 2024–2025 term.

He holds multiple professional certifications, including Certified Internal Auditor (CIA), Certified Public Accountant (CPA – North Carolina), Certified Information Systems Auditor (CISA), and Certified in Risk and Information Systems Control (CRISC). His specialized credentials include ISACA’s Advanced in AI Audit (AAIA), ACL Analytics Certified Data Analyst (ACDA) and Microsoft Power BI Data Analyst Associate.

In this episode, we delve into the world of government oversight, audit strategies, and investigative work with expert auditor and inspector general, Isabel Mercedes Cumming. Discover how rigorous evidence-gathering, quick action, and citizen involvement lead to transformative, live-saving changes in public agencies while maintaining independence and integrity.

CHAPTERS:

00:00 - Welcome to Auditors Save the World!

01:45 - Case example: catching a $600,000 fraud in 45 seconds

06:19 - Investigative speed

08:33 - Verifying situations through evidence and real-time inspections

09:54 - The power of emergency reports in driving major changes

13:33 - The necessity of independent oversight versus city audits

17:23 - The significance of ongoing verification, even after initial fixes

21:21 - The coverage of inspector general functions across U.S. cities

23:29 - The career pathway from auditing to fraud examination and law

24:29 - Final thoughts: Passion for justice, and the value of audit skills

ABOUT ISABEL MERCEDES CUMMING

Isabel Mercedes Cumming serves the Inspector General of Baltimore City, making history in January 2018 as the first woman and Hispanic to ever be named to the post. She also distinguishes herself as the first Inspector General to serve a second term. The Office of the Inspector General (OIG) has flourished under her leadership having quadrupled the number of hotline complaints, achieving independence for the office, and successfully growing the office from six to 19 employees. The OIG tackled numerous high-profile cases and achieved over $50 million of documented savings for the citizens of Baltimore in the first year.

Ms. Cumming began her legal career at the United States Attorney’s Office as a law clerk where she specialized in investigating white-collar crimes. Prior she was the Director of Internal Audit for American National Bank in Baltimore for over seven years. She began her career with KPMG Peat Marwick in Baltimore as an auditor in 1984. Ms. Cumming was named the Certified Fraud Fighter of the Year in 2006 and the first Top Fraud Fighter in Maryland in 2004 by the ACFE. She was named a Top 100 Women in Maryland three times by the Daily Record and recently a Leader in Law. She traveled to Amman, Jordan where she taught White Collar Prosecution to fifty judges and lawyers for the Rule of Law program.

She holds both Certified Inspector General and Certified Fraud Examiner credentials. In 2019, she was elected to the Board of Directors of the Association of Inspector Generals. She previously taught Principles of Fraud Examination at the University of Baltimore and continues to serve on the Dean’s Advisory Committee for the Law School. She earned an undergraduate degree in accounting from James Madison University, a master’s degree in business administration and a Juris Doctorate (law) degree with honors from the University of Baltimore.

The city hums with traffic, footsteps echo on concrete, and danger hides in plain sight. From crosswalks to corridors of city hall, one watchful guardian keeps the streets of San Diego safe.

This is Eduardo Luna. By day, he is an Audit Executive of a great California city. By calling, Eduardo protects people who walk, drive, bike, and live their lives one intersection at a time. 

With a sharp eye on policy and a heart anchored in public service, he audits what truly matters. Street design. Traffic controls. Safety programs that decide whether citizens arrive home or don’t. His work doesn’t just improve processes. It saves lives.

So look both ways, listen close, and take heart. Here comes Eduardo. Champion of safer streets. Guardian of his community. Saving lives… one audit at a time.

CHAPTERS:

00:00 - Introduction

01:20 - How pedestrian safety issues prompted city audits in San Diego

03:37 - Focusing on enforcement: police citations and compliance gaps

05:04 - Education campaigns: PSA, signage, and public awareness

08:20 - Impact of audits on saving lives and urban safety improvements

12:26 - Linking policy development with audit findings on pedestrian safety

15:55 - Strategies for maintaining focus and managing complex audits

18:03 - Simple, effective audit approaches

20:47 - Wrapping up

ABOUT EDUARDO LUNA:

Eduardo Luna is an experienced Chief Audit Executive with over 31 years of performance auditing experience at the federal and local level of governments (San Jose, San Diego, and Beverly Hills). He has overseen a 25-person office and conducted audits of organizations with an operating budget of over $1.0 billion.

He established the first independent audit offices for the cities of San Diego and Beverly Hills, including hiring personnel, and creating and overseeing Whistleblower hotlines. Eduardo is highly experienced in auditing under Government Auditing Standards and auditing all facets of government operations, programs, contracts, and agreements. This includes identifying best practices to improve performance and service delivery.

Eduardo holds a Master of Public Affairs from the L.B.J. School of Public Affairs, the University of Texas at Austin (1989); and a B.S. in Political Science from Santa Clara University (1987). He also holds a Certificate of Completion, for Senior Executives in State and Local Government, John F. Kennedy School of Government, Harvard University (2011). He is a nationally recognized leader in government performance auditing and a lifetime member of the Association of Local Government Auditors.

In this episode of "Auditor Save the World," host Leita Hart-Fanta interviews Yves Genest, a seasoned auditor with extensive experience in food safety and compliance. The conversation dives into the complexities of auditing food safety, particularly in the context of aquaculture and the risks associated with raising salmon. Yves shares insights from his audits, highlighting the challenges of ensuring food safety in a rapidly evolving industry where regulations often lag behind emerging practices. He emphasizes the importance of empirical evidence and data-driven decision-making in auditing, illustrating how outcomes should guide regulatory practices rather than mere compliance with checklists.

Yves discusses the significant risks posed by antibiotics in aquaculture, the environmental impacts of fish farming, and the need for rigorous testing and oversight. He reflects on the challenges auditors face in convincing regulatory bodies to take action based on their findings, often encountering resistance when the data suggests a need for change. The episode concludes with a broader discussion on the evolving landscape of auditing, including the integration of technology and data analytics, and the importance of addressing cultural factors within organizations to improve compliance and accountability.

CHAPTERS:

00:00 - Introduction to the Super Auditor

01:01 - Meet Yves: The Food Safety Crusader

02:28 - The Emerging Risks in Aquaculture

05:19 - Understanding the Risks of Antibiotics

10:03 - The Challenges of Regulatory Compliance

20:36 - Data-Driven Auditing: A Case Study

24:52 - The Broader Implications of Food Safety Audits

30:06 - The Evolution of Auditing Practices

37:33 - Current Trends and Future Challenges in Auditing

ABOUT YVES GENEST

Yves Genest is an experienced audit professional, having worked in a variety of organizations and offices over the past thirty years. Yves is presently an Advisor at the Office of the Auditor General of Manitoba where he is responsible for advising teams and executive leadership on determining appropriate objectives and criteria for performance audits, preparing audit proposals, the quality of audits, the appropriate application of the Office’s audit methodology to these audits, and drafting the audit report.

He was previously Vice-President, Research and Strategic Initiatives at the Canadian Audit and Accountability Foundation (CAAF). Yves was responsible for the development of research projects and activities requiring expertise and knowledge of public sector auditing.

Prior to joining CAAF, he served as CAE at Shared Services Canada and as Principal, Practice Development at the Office of the Auditor General of Canada. He holds master’s degrees in public administration and political science.

In this episode, Rebecca Takahashi shares her journey through various audit roles across different cities, emphasizing the power of networking and relationship building in career advancement. She discusses her experiences in local government audit functions, the importance of internal audit standards, and the challenges faced in re-establishing trust after major embezzlement cases. Rebecca highlights the significance of empathy, communication, and maintaining professional connections to foster a successful audit career.

Chapters:

00:00:00 Introduction to Super Auditor

00:00:53 Meet Rebecca: The Power of Connection

00:01:48 Rebecca's Career in Local Government Audits

00:04:06 Starting in Austin: Investigative Audits

00:14:23 Pasadena's Embezzlement Case and Trust Rebuilding

00:24:46 The Embezzlement Story: Lessons Learned

00:30:21 Networking and Career Growth

00:33:40 Current Role at LAFPP: Challenges and Insights

00:39:37 Advice for New Auditors: Networking and Learning

About Rebecca Takahashi

Rebecca Takahashi, CFE CGAP CIA is the chief audit executive for the Los Angeles Fire and Police Pensions department of the City of Los Angeles and dedicated her career to serve local government audit functions using both GAGAS and Global Internal Audit Standards. Prior to Los Angeles, Rebecca served the city audit offices of Pasadena, CA; San Diego, CA; and Austin, TX. She has served on several local and professional internal audit organizations including as President of the Association of Local Government Auditors (ALGA). Rebeca is the recipient of ALGA’s Outstanding Contribution to the Local Government Auditing Quarterly Award and several Knighton Awards for audit reports she led. Rebecca has a bachelor’s in political studies and history from Pitzer College and a Master's in Public Affairs (MPAff) from the University of Texas at Austin. She is also a Certified Fraud Examiner, Certified Government Audit Professional, and a Certified Internal Auditor.

In her free time, Rebecca enjoys going on culinary adventures with her husband, spending time with friends and family, tending to her vegetable and native plant gardens at home, and volunteering with other professional and community-based organizations.

Today, dear listeners, we tune our dials to listen closely to Jay Wagner, the humble Chief Audit Executive.

Armed with a compassionate heart and the rare courage to self-examine, Jay listens not just to what is said, but to what is meant. When the whispers of wrongdoing echo through the halls, he doesn’t rush to accuse! Instead, he rolls up his sleeves, scrubs the evidence clean, and follows the facts wherever they lead.

When he uncovered bad behavior, he wanted to be wrong to clear names and restore trust. Unfortunately, the truth demanded otherwise.

And through it all, Jay builds bridges across every level of the organization, knowing that every role has a story to tell. But sometimes the gal delivering the mail knows what others overlook.

So, keep the data tight and your conscience clear! Because when truth hides in the fine print, Jay will be there to hold everyone accountable.

Chapters:

00:00:00 Introduction to Super Auditor

00:00:52 Meet Jay Wagner: Chief Audit Executive

00:01:55 Challenges of Lack of Oversight

00:04:19 Uncovering Misconduct

00:08:23 Building Trust and Relationships

00:14:34 The Value of Internal Audits

00:15:31 Lessons from a Movie

00:16:51 Preventing Misconduct

00:18:35 Building Relationships in Auditing

00:23:29 The Role of Integrity and Transparency

About Jay Wagner:

Jay Wagner has served as the chief internal auditor for the Office of the Illinois Attorney General since 2014 where he directs a comprehensive, agency-wide internal audit program in conformance with professional auditing standards and Illinois law. In this role, he is also an ex-officio member of the Illinois State Internal Audit Advisory Board where he has served in multiple leadership roles, including Quality Assurance Coordinator, Guidance Coordinator, and three terms as Chair.

Jay has spent his entire 27-year auditing career in the public sector, including 14 years as a chief internal auditor and thirteen years as an information systems auditor. He has also given dozens of volunteer presentations to thousands of auditors through conferences and seminars, and has spoken to hundreds of students regarding auditing as a career path.

Jay received a Master of Science degree in Management Information Systems from the University of Illinois at Springfield (2001) and a Bachelor of Science in Management Information Systems from Illinois College (1996). He holds certifications as a Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Information Systems Auditor (CISA).

In this episode, we explore the world of internal auditing with Tiffany, a seasoned auditor with extensive experience in government and public sector auditing. Tiffany shares her insights on the importance of internal controls, vendor management, and the challenges faced by government entities in maintaining financial accountability. She emphasizes the role of auditors in supporting mission-based organizations and the value of curiosity in the auditing profession.

Chapters:

00:00:00 Introduction to Super Auditor

00:00:04 Meet Tiffany: The Internal Auditor

00:01:23 The Importance of Vendor Management

00:02:34 Challenges in Government Auditing

00:03:34 Mission-Based Auditing

00:04:37 Forensics and Internal Controls

00:06:14 Preventing Waste and Fraud

00:09:33 Case Study: Vendor Review

00:16:40 Risk Assessment and Client Selection

00:25:48 Advice for Young Auditors

About Tiffany McCoy

As a Manager in Cherry Bekaert's Government Public Sector industry group, Tiffany McCoy is part of the Internal Audit and Forensic team in which she provides clients with management and risk consulting projects, including compliance, operational and organizational assessments, risk assessment and internal audit and business process reviews. She is also experienced with public sector engagements focused on accounts payable, procurement practices, IT capital improvement plans, public works and maintenance, physical security and safety, asset management, permitting and inspection, and fleet management.

Prior to joining Cherry Bekaert, Tiffany worked with Baker Tilly a top-10 public accounting firm's public sector practice, executing internal audit engagements all levels of State and Local government. Additionally, Tiffany worked at the Illinois Finance Authority (IFA), one of the largest issuers of tax-exempt conduit bonds in the county, working on State programs that provided low-cost capital to stimulate economic growth, including local government, fire truck protection districts and ambulances, agriculture, energy, and healthcare programs. Tiffany has also worked on independent consulting engagements in the areas of internal audit analytics and high school district risk assessment and policy improvement programs.

In this episode, we explore the thrilling world of auditing through a captivating story of fraud with Pamela Stroebel Powers. The conversation delves into the challenges faced by auditors, the importance of vigilance, and the lessons learned from a real-life case study. Pam shares insights on the intricacies of fraud investigations, the significance of documentation, and the necessity of robust internal controls to prevent fraud. The discussion emphasizes the need for auditors to trust their instincts and the critical role of background checks in safeguarding organizations.

Chapters

00:00 Introduction to the Super Auditor

02:02 The Story of Fraud: A Case Study

11:50 Investigating the Fraud: Uncovering Evidence

19:51 Lessons Learned from the Investigation

29:57 The Importance of Background Checks and Controls

About Pamela Stroebel Powers

Pamela began work with The Institute of Internal Auditors in April 2021 and appreciates the opportunity to collaborate, liaison with, advocate for and provide guidance and thought leadership to public sector auditors around the globe.

Pam came to the IIA with 22 years of experience as an internal auditor in Oregon State Government. Over that time, Pam worked for five agencies; she served as the Chief Audit Executive for four of those, established the first in-house internal audit function in two of them, and in one position coordinated the state’s internal audit activities. Pamela also founded Powers CPA, LLC which provided internal audit, consulting and assurance services to government and non-profit entities for five years. Pam began her career as an external auditor with the Audits Division of the Secretary of State. In addition to her audit roles, Pam has served as a contributing faculty member at Willamette University’s Atkinson Graduate School of Management since 2010. Over the course of her career she has provided training on various topics including auditing, risk management, and ethics to agency staff, management and various professional organizations. She has also served as a course facilitator for The IIA, providing training for audit professionals globally. Pam has been an active member of The IIA, having held various leadership and committee positions, both locally and at the global level. Pam earned a Bachelor’s degree in Accounting from Western Baptist College and an MBA from Willamette University.

In this episode, we explore the innovative use of auditing in city services, focusing on equity and the integration of artificial intelligence. Joe Rois, a city auditor, discusses his approach to auditing critical services in San Jose, emphasizing the importance of data-driven decision-making and community impact. The conversation highlights the challenges and successes in ensuring equitable access to city services, as well as the future potential of AI in enhancing audit efficiency.

Chapters:

00:00 Introduction to Super Auditor

00:53 The Role of AI in Auditing

02:31 Equity in City Services

05:06 Auditing Critical City Services

10:01 Findings from the Audits

15:03 Community Impact and Response

20:00 Using AI for Audit Efficiency

25:06 Future of AI in Auditing

About Joe Rois:

Joe is the City Auditor for the City of San José. He joined the Auditor's Office in August 2008 and was appointed City Auditor in June 2019. He holds a Bachelor of Business Administration in Accounting from Gonzaga University and a Master of Public Policy from the University of California at Berkeley. He is also a Certified Public Accountant (CPA).

Since joining the Office, Joe has led and contributed to a wide range of audits that have enhanced services for residents, identified cost-saving opportunities, and increased transparency in city operations. Prior to his work with the city, Joe worked as a consultant to nonprofit organizations in the Bay Area, conducting research and reporting across various public policy areas. Earlier in his career, he worked as a CPA in Seattle and Bellevue, Washington.