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All Things Internal Audit: Daily Summaries Delivered
by 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.
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- 4 days ago26 min
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 Integratio
- 1 weeks ago34 min
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 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 Jasdeep Gill, CIA, CISA, CISM, CFE, ACCA Senior Manager
- 2 weeks ago20 min
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<
- 3 weeks ago24 min
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: Ahmed Sharif Shawky, CIA, CPA CEO, SustainGRC GUESTS: 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: <a id= "OWA31dc9da9-582e-45bb-2613-06b83316f9cb" class="x_OWAAutoLink" title= "https://www.theiia.org/en/events/conference/hybrid-conferences/general-audit-management-conference/program/" href= "https://iiaic.org/?_gl=1%2A
- May 5, 202622 min
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 on 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, CPADirector of Professional Guidance, Public Sector, The IIA GUEST: Mark Maraccini, CIA, CPA Partner, Crowe LLP Member, International Internal Audit Standards Board <div
- Apr 28, 202621 min
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: <a id="OWA58f7c37d-2a88-700b-babb-d534297f3e7a" class= "x_OWAAutoLink" title= "https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/?utm_source=google&utm_medium=cpc&utm_campaign=22100717904&utm_content=174821656482&utm_term=iia%20audit%20standards&gad_source=1&gad_campaignid=22100717904&gbraid=0AAAAADsnbmzrccWUNrcaezU3tqZKeGyb4&gclid=Cj0KCQjwucDBBhDxARIsANqFdr08xknZvGDSPOIRLC41f9Hk7-ycG2NaEy9tMs13xnjcEE9I-PeaowYaAkv0EALw_wcB" href= "https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/?utm_source=
- Apr 21, 202612 min
The CIA Challenge Exam: A New Pathway for Experienced Professionals
The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Benito Ybarra speaks with Margaret Pacheco about her experience earning the CIA through the Challenge Exam. They discuss who the exam is designed for, how it differs from the traditional three-part path, why it is not a shortcut, and how the CIA can strengthen credibility for internal audit professionals at every stage of their careers. You can apply for the CIA Challenge Exam now if you meet the eligibility requirements, with multiple testing windows offered throughout the year. If you're planning to qualify through the 10+ years of internal audit experience pilot, you must apply before September 30, 2026, and test during one of the remaining windows in 2026. What's covered on the exam? The CIA Challenge Exam syllabus outlines the topics and structure so you know what to expect. Not sure you're up for the Challenge? The IIA's Challenge Exam practice questions offer a simple way to preview the format and level of difficulty before you commit to the exam. HOST: Benito Ybarra, CIA Executive Vice President, Global Standards, Guidance, and Certifications, The IIA GUEST: <a id= "OWA03886b74-1421-b280-c986-5295d96c9b53" class="x_x_x_OWAAutoLink" title="https://www.linkedin.com/in/margaret-pacheco-b3465616/" href="https://www.linkedin.com/in/margaret-pacheco-b3465616/" data-auth="NotApplicable" data-outlook-id= "72281cce-b73a-4480-99b1-6f190852eee7" data-linkindex="1" data-ogsc="" data-olk-copy-sour
- Apr 14, 20267 min
The Heartbreaking Fraud
All Things Internal Audit: Fraud Podcast "The Heartbreaking Fraud" Listen to The IIA's Fraud Podcast, brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine's Fraud department. In this episode, one ordinary Thursday cracks open a decade of misplaced trust. What starts as a simple payroll question quickly spirals into a trail of inflated salaries, personal charges, and checks written to someone who was practically family. The money is gone, but the real cost runs much deeper. Access the full article here. Read the April issue here. Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person. Chapters: Introduction to the Case Part 1: A Thursday That Changed Everything Part 2: Something Doesn't Add Up Part 3: Peeling Back the Layers Part 4: The Truth Part 5: A Hard Lesson Follow All Things Internal Audit: Apple PodcastsSpotify Youtube LibsynDeezer
About All Things Internal Audit
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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