All Things Internal Audit

The Institute of Internal Auditors

All Things Internal Audit brings you real conversations, practical insights, and expert perspectives from across the profession. Produced by The Institute of Internal Auditors, each episode explores the challenges, innovations, and ideas shaping internal audit today. Views expressed by guests are their own and do not necessarily reflect those of The IIA. Available wherever you get your podcasts. Visit www.theiia.org for more information.

  1. 2026 North American Pulse Report: What Internal Audit Leaders Need to Know

    1d ago

    2026 North American Pulse Report: What Internal Audit Leaders Need to Know

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Deborah Poulalion and Andy Cook break down key findings from the 2026 North American Pulse of Internal Audit report. They discuss tightening budgets, staffing pressures, the growing importance of strategic alignment, and how audit teams are balancing assurance work with increasing technology and compliance demands. The conversation also highlights industry trends and what audit leaders should prioritize moving forward. HOST: Deborah Poulalion, IAP Senior Manager, Research & Insights, The IIA GUEST: Andy Cook, CIA Director of Professional Guidance, Financial Services, The IIA     KEY POINTS: Introduction and Survey Overview [00:00:34-00:02:08] 2026 Budget Trends and Funding Pressures [00:02:09-00:04:24] Financial Services as the Budget Outlier [00:04:25-00:05:31] Staffing Challenges and Hiring Constraints [00:05:32-00:07:59] The Link Between Strategic Alignment and Funding [00:08:00-00:11:26] Operational Auditing Remains a Core Priority [00:11:27-00:12:24] Compliance Demands and Sarbanes-Oxley Commitments [00:12:25-00:13:23] Technology, Cybersecurity, and IT Audit Focus [00:13:24-00:14:36] Balancing Assurance and Advisory Work [00:14:37-00:16:10] Final Takeaways from the 2026 Pulse Report [00:16:11-00:16:36] IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: 2026 North American Pulse of Internal Audit Global Internal Audit Standards Standards Knowledge Center IIA Research & Reports Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

    17 min
  2. Beyond the Three Lines: How AI Can Finally Make Combined Assurance Work

    Jun 2

    Beyond the Three Lines: How AI Can Finally Make Combined Assurance Work

    The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this companion episode to Internal Auditor magazine's "Better Together" article, Paula Michaels talks with Ashwathama Rajendran about how AI can support more connected, continuous, and coordinated assurance across the three lines. They discuss why combined assurance can be difficult to achieve in practice, how AI can act as a connecting layer across risk, compliance, operations, and internal audit, and why human judgment, independence, and data privacy remain critical. HOST: Paula Michaels Senior Director of Creative and Content Services, The IIA GUESTS: Ashwathama Rajendran Data Analytics Lead, Stripe All opinions are Ashwathama Rajendran's own and do not represent his employer, and all scenarios discussed are hypothetical and based on broad industry experience rather than any specific organization.   KEY POINTS: Introduction and Ash's Background [00:00:30 - 00:02:05] Why Combined Assurance Struggles in Practice [00:02:17 - 00:04:21] AI as a Connecting Layer Across the Three Lines [00:04:33 - 00:06:29] Creating Real-Time Combined Assurance Maps [00:05:37 - 00:06:09] Continuous Monitoring Integration and AI [00:06:30 - 00:09:07] Using AI to Detect Cross-Functional Risks Earlier [00:09:07 - 00:11:20] Translating Risk Taxonomies Across Functions [00:11:29 - 00:13:35] Maintaining Auditor Independence and AI Governance [00:13:35 - 00:16:52] Roles of the Three Lines in AI Oversight [00:16:52 - 00:18:01] Where Organizations Should Start with AI-Enabled Combined Assurance [00:18:01 - 00:20:31] Internal Audit as a Catalyst for AI Adoption [00:20:31 - 00:22:35] How AI Will Change Internal Auditing Over the Next Five Years [00:22:35 - 00:25:17] Final Thoughts [00:25:17 - 00:25:49 Visit The IIA's website or YouTube channel for related topics and more.   IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: Better Together — Internal Auditor Magazine (June Issue) Pulse Check: Combined Assurance Knowledge Center: Artificial Intelligence The Three Lines Model Vison 2035 Global Internal Audit Standards Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

    26 min
  3. Internal Audit Awareness Month: The Stories We Don't Always Tell

    May 26

    Internal Audit Awareness Month: The Stories We Don't Always Tell

    The Institute of Internal Auditors Presents: All Things Internal Audit  In this Internal Audit Awareness Month special, internal audit leaders share the human side of the profession. Through stories of resistance, difficult findings, stakeholder trust, courage, and career-defining moments, the episode highlights how internal auditors add value by building relationships, asking better questions, and helping organizations see what they might otherwise miss.    HOST: Catie Brown Associate Manager & Producer, Content Development, The IIA  GUESTS   Asim Fareeduddin, CPA, CISA, CISM, CIPP, CISSP Head of Internal Audit & Assurance, RELX Ashanti Clark, CIA Executive Advisor, FedEx Express Corporation Jasdeep Gill, CIA, CISA, CISM, CFE Senior Manager, Internal Audit & Assurance, RELX Aadesh Gandhre, CIA, CISA  Chief Audit Executive, DTCC Chad Bourque, CIA  Global Director of Enterprise Risk Management, Gallagher Benefits Services Nam Phong Ho, CIA, CISA, CFE, CRMA, QILM, MBA Former Chief Audit Executive, Glencore / Independent Advisor   KEY POINTS: Introduction [00:00:02-00:01:42] Navigating Internal Audit Resistance [00:01:42-00:05:34] Preparing for Difficult Conversations [00:05:34-00:08:05] Emotional Intelligence and Cultural Awareness [00:08:05-00:09:53] Delivering Difficult Audit Findings [00:09:53-00:14:28] Leadership During Challenging Audit Moments [00:14:28-00:16:38] Communicating the "So What" [00:16:38-00:19:42] Active Listening and Stakeholder Trust [00:19:42-00:22:53] Building Real Relationships [00:22:53-00:24:21] Demonstrating Internal Audit's Business Value [00:24:21-00:27:48] Courage and Career Growth in Internal Audit [00:27:48-00:29:51] Internal Audit as a Mission [00:29:51-00:31:52] Reflecting on Value After Every Audit [00:31:52-00:32:48] Sharing Internal Audit Successes [00:32:48-00:33:41] IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: Discover Internal Audit Certifications May Sale Internal Audit Month Global Awareness Global Internal Audit Standards Vision 2035 Career Center   Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

    35 min
  4. IT Controls Automation: Where Internal Audit Can Lead the Shift

    May 20

    IT Controls Automation: Where Internal Audit Can Lead the Shift

    The Institute of Internal Auditors Presents: All Things Internal Audit  In this episode, Mike Levy sits down with Reebu George to get practical about one of the most significant shifts underway in internal audit right now: the automation of IT controls. They talk through where this shift is happening, what use cases are proving their value, and how internal audit can lead the conversation rather than wait for the business to figure it out first.      HOST: Mike Levy, CIA, CRMA, CISSP CEO, Cherry Hill Advisory GUEST: Reebu George, CISSP, CISA, PMP Audit & Assurance Managing Director, IT Internal Audit Leader, Deloitte & Touche LLP   KEY POINTS: Introduction [00:00:02-00:00:47] The Shift Toward Continuous Auditing [00:00:47-00:02:26] How Automation Is Changing IT Controls [00:02:26-00:04:54] Building an Internal Audit Digital Strategy [00:05:39-00:07:09] Where Internal Audit Teams Should Start [00:07:09-00:09:33] Using AI and Automation in Audit Workflows [00:09:33-00:10:04] Earning a Seat at the Table [00:10:04-00:11:35] Developing Talent for Advisory Conversations [00:11:35-00:12:23] Rule-Based Controls and Automation Opportunities [00:12:23-00:13:45] Governance Risks in Automated Controls [00:13:45-00:15:39] Selling the Value of Automation [00:15:39-00:18:37] The Future of Continuous Assurance [00:18:37-00:19:49] Closing [00:19:52-00:20:23] IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: IT General Controls Certificate Program Knowledge Centers: Artificial Intelligence Global Internal Audit Standards Vision 2035   Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

    21 min
  5. Greenwashing and Internal Audit: Governance, Risk, and the Growing Regulatory Crackdown

    May 13

    Greenwashing and Internal Audit: Governance, Risk, and the Growing Regulatory Crackdown

    The Institute of Internal Auditors Presents: All Things Internal Audit  In this episode, Ahmed Sharif Hawky and Emmanuel Pascal discuss why greenwashing is no longer just a reputational risk, but also a governance and assurance challenge. Together they break down how greenwashing qualifies as legal misrepresentation, why most control environments are far weaker than leadership realizes, and what a practical audit approach looks like — from mapping sustainability claims across  channels to using data analytics and intensity ratios to test what companies report and what they don't.     HOST: Dr. Ahmed Shawky, CIA, CPA CEO, SustainGRC GUEST: Emmanuel Pascal, CIA, CRMA, CFE CEO, Condor Strike  Member, Committee of Research and Education Advisors, Internal Audit Foundation   KEY POINTS: Introduction [00:00-00:00:50] Defining Greenwashing [00:00:50-00:02:14] Political Backlash vs. Regulatory Reality [00:02:16-00:03:21] Greenwashing as Misrepresentation [00:03:24-00:06:13] Global Greenwashing Regulations [00:06:13-00:07:16] Greenwashing as Value Fraud [00:07:22-00:11:07] Assessing Greenwashing Risk [00:11:14-00:13:49] Green Strategy and Red Flags [00:13:50-00:14:48] Using Data Analytics to Test Sustainability Claims [00:14:48-00:18:10] Building a Strong Control Framework [00:18:13-00:19:27] Internal Audit's Approach to Greenwashing Risk [00:19:27-00:20:58] Training Auditors on Sustainability [00:20:58-00:21:52] DWS Greenwashing Case [00:21:52-00:23:42] 2026 International Conference Promo [00:23:47-00:24:18] Closing [00:24:25-00:24:34] IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: 2026 IIA International Conference Knowledge Centers: Environmental, Social, and Governance Global Internal Audit Standards Vision 2035 Global Perspectives & Insights: Sustainability All Things Internal Audit: Unmasking Greenwashing On the Frontlines: Greenwashing and Closing the Authenticity Gap Five Questions: Preventing Greenwashing Fighting Greenwashing Fraud Using Data Analytics   Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

    25 min
  6. Inside The IIA's Updated Global Practice Guide: Auditing Public Sector Procurement

    May 5

    Inside The IIA's Updated Global Practice Guide: Auditing Public Sector Procurement

    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Pam Strobel Powers and Mark Maraccini discuss The IIA's recently updated Global Practice Guide Auditing Procurement in the Public Sector. They walk through the three pillars that make public sector procurement unique, explain how to distinguish a vendor from a subrecipient, and share why fraud risk in procurement deserves its own lane in your audit approach. *Members Save in May* Members can save 20% on CIA, CRMA, and IAP application and exam fees throughout May. Becker, the official CIA exam review partner of The IIA, is also offering up to 20% off CIA exam prep and $50 off IAP prep. Use the code May20% and access the offer here. HOST: Pamela Stroebel Powers, CIA, CGAP, CRMA, CPA Director of Professional Guidance, Public Sector, The IIA GUEST: Mark Maraccini, CIA, CPA Partner, Crowe LLP Member, International Internal Audit Standards Board     KEY POINTS: Introduction [00:00:02 - 00:00:30] What Makes Public Sector Procurement Unique [00:01:07 - 00:04:16] Transparency in Procurement [00:01:37 - 00:02:42] Fairness and Equity in Procurement [00:02:42 - 00:03:31] Legal and Regulatory Compliance [00:03:31 - 00:04:16] Vendor vs. Subrecipient: Key Differences [00:05:24 - 00:08:44] Applying the Procurement Lifecycle [00:09:34 - 00:10:54] Using Risk and Control Matrices [00:11:23 - 00:12:54] Manual vs. Technology-Driven Risk Assessment [00:11:48 - 00:12:33] Fraud Risk in Procurement [00:13:24 - 00:15:31] Equity and Supplier Diversity Programs [00:17:49 - 00:20:11] Auditing Program Effectiveness vs. Compliance [00:20:47 - 00:21:28] Final Thoughts [00:21:28 - 00:21:50] IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: Global Practice Guide: Auditing Procurement in the Public Sector, 2nd Edition Online Exclusive: AI in Public Sector Procurement Audit Tool: Procurement Risks and Controls for the Public Sector Examples Third-Party Topical Requirement Global Internal Audit Standards Knowledge Centers: Public Sector Certifications May Sale Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

    23 min
  7. Ransomware Readiness and the Role of Internal Audit

    Apr 28

    Ransomware Readiness and the Role of Internal Audit

    The Institute of Internal Auditors Presents: All Things Internal Audit Tech  In this episode, Adam Ross speaks with Vipul Patel about how organizations can better prepare for ransomware attacks. They talk through what goes wrong in the first hours of an attack, what smart preparation looks like, and where traditional audit approaches fall short when a business is in crisis mode.   HOST: Adam Ross, CIA, CISA Partner and Internal Audit Services Leader, Grant Thornton   GUEST: Vipul Patel, CISA Audit and Assurance Managing Director, IT Internal Audit Leader, Deloitte & Touche LLP   KEY POINTS: Introduction [00:00:02-00:00:27] Common Mistakes in Ransomware Response [00:00:27-00:02:14] Building Crisis Communication Plans [00:02:20-00:03:03] A Simple Incident Response Runbook [00:03:03-00:05:03] Internal Audit's Role Before an Incident [00:05:03-00:07:05] Stress Testing and "What If" Scenarios [00:07:05-00:08:01] Tabletop Exercises and Cross-Functional Readiness [00:08:02-00:10:03] Partnering With the CISO and Management [00:10:03-00:11:15] Lessons Learned After Ransomware Incidents [00:11:15-00:14:05] Governance Changes After an Attack [00:14:55-00:16:55] Cyber Risk as a Business Issue [00:16:55-00:17:16] Traits of Organizations That Respond Well [00:17:20-00:19:44] Final Advice for Internal Auditors [00:19:44-00:20:56] Visit The IIA's website or YouTube channel for related topics and more.   IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: Global Internal Audit Standards Cybersecurity Topical Requirement Course: Detecting, Mitigating and Responding to Global Ransomware Attacks Articles: A Ransomware Playbook IIA Certificates: IT General Controls Certificate Knowledge Centers: Artificial Intelligence Vison 2035 IIA Courses: Fundamentals of IT Auditing Become a Certified Internal Auditor (CIA) CIA Challenge Exam   Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

    22 min
4.5
out of 5
14 Ratings

About

All Things Internal Audit brings you real conversations, practical insights, and expert perspectives from across the profession. Produced by The Institute of Internal Auditors, each episode explores the challenges, innovations, and ideas shaping internal audit today. Views expressed by guests are their own and do not necessarily reflect those of The IIA. Available wherever you get your podcasts. Visit www.theiia.org for more information.

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