Episódios

  • Internal Auditing in 2026: Skills That Actually Matter

    Internal Auditing in 2026: Skills That Actually Matter
    Dec 29 2025
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Levy talks with Dan Fornelius about the skills internal auditors need in 2026 and how to deliver real advice, insight, and foresight that leaders value. They discuss earning a seat at the table, balancing advisory work with independence, aligning audit work to strategy, and how AI and analytics are transforming internal audit. The conversation highlights the shift toward strategic, insight-driven auditing and what auditors must do to stay relevant. HOST:Mike Levy, CIA, CRMA, CISSP CEO, Cherry Hill Advisory GUEST: Dan Fornelius, CIA Director & Integrated Risk Leader, CrossCountry Consulting IIA North Jersey Chapter Board Member KEY POINTS: Introduction and the Evolution of Internal Auditing [00:00:02–00:00:39] Defining Advice, Insight, and Foresight in Internal Audit [00:00:39–00:01:16] Earning a Seat at the Table Through Early Engagement [00:01:16–00:02:00] Aligning Audit Work With Organizational Strategy [00:02:42–00:03:33] Using Business Language to Drive Impact and Value [00:03:37–00:04:20] Balancing Advisory Services and Independence [00:04:32–00:06:40] Independence vs. Objectivity: Reframing the Debate [00:07:02–00:08:35] Providing Real-Time Guidance on Emerging Risks [00:09:12–00:10:27] Why Internal Audit's Holistic View Drives Insight [00:10:31–00:11:24] Defining and Delivering Actionable Insights [00:11:26–00:16:01] Using Data, Analytics, and Early Warning Indicators [00:12:21–00:15:27] Technology and AI as Enablers of Better Storytelling [00:16:12–00:18:33] How AI Frees Auditors to Focus on the "So What" [00:18:45–00:21:06] Skills and Attributes of the Future Auditor [00:21:22–00:23:25] Why Communication and Questioning Matter More Than Ever [00:23:25–00:25:01] Final Reflections on Value-Driven Internal Auditing [00:25:01–00:26:16] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: 2026 Fraud Unmasked Virtual Conference Global Internal Audit StandardsVision 2035Advice and Resources Knowledge Centers Artificial Intelligence All Things Internal Audit: Advisory Work: How to Consult Learning Solutions: The Advisory Engagement Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
    Exibir mais Exibir menos
    27 minutos
  • Developing an Internal Audit Strategy

    Developing an Internal Audit Strategy
    Dec 23 2025
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Pamela Stroebel Powers and James Rose unpack the new Global Practice Guide: Developing an Internal Audit Strategy, created to support Standard 9.2 in the Global Internal Audit Standards. They discuss why strategy is essential for internal audit functions, how it differs from the audit plan, and the importance of foresight, scenario analysis, and continuous development. They also explore the connection between strategy and performance measurement, and how these tools help internal auditors stay aligned with organizational objectives. HOST:Pamela Stroebel Powers, CIA, CGAP, CRMA, CPA Director of Professional Guidance, Public Sector, The IIA GUEST:James Rose, CIA, CRMA, CPA, CISA Managing Director, Sunhawk Consulting Member, International Internal Audit Standards Board (IIASB) KEY POINTS: Introduction to the New Global Practice Guide [00:00:02–00:00:30] Why Internal Audit Needs Its Own Strategy [00:00:51–00:01:33] How Internal Audit Strategy Differs from Organizational Strategy [00:01:55–00:03:39] Continuous Improvement as a Strategic Mindset [00:03:42–00:04:44] Strategy vs. the Internal Audit Plan [00:04:55–00:07:54] Building Capabilities for the Future, Not Just Executing Audits [00:05:35–00:07:33] Foresight and Scenario Analysis in Internal Audit Strategy [00:08:01–00:14:39] Predicting the Future: Preparing Internal Audit for Multiple Scenarios [00:10:19–00:13:54] Linking Strategy to Performance Measurement (Standard 12.2) [00:15:21–00:19:59] Balancing Required vs. Aspirational Performance Measures [00:16:40–00:19:26] Using Strategy and Measurement to Strengthen Governance Assurance [00:19:26–00:20:39] Wrap-Up and Available Companion Tools [00:21:20–00:23:09] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Practice Guide: Developing an Internal Audit StrategyVision 2035 2026 Fraud Unmasked Virtual Conference Global Internal Audit Standards Performance Measurement Tool Internal Auditing Competency Framework Templates Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
    Exibir mais Exibir menos
    24 minutos
  • Risk in Focus 2026: Three Trends Auditors Can't Ignore

    Risk in Focus 2026: Three Trends Auditors Can't Ignore
    Dec 16 2025

    The Institute of Internal Auditors Presents: All Things Internal Audit

    Deborah Poulalion and Brian Tremblay unpack the top three risks from the 2026 Risk in Focus report: geopolitical uncertainty, digital disruption, and cybersecurity. They discuss why these risks are rising, how internal audit can approach "hard-to-audit" areas, and how to use Risk in Focus to drive stronger conversations with leadership.

    For a global perspective, read insights from audit leaders in the article 'Risk Around the World.'
    HOST: Deborah Poulalion
    Senior Manager, Research & Insights, The IIA GUEST: Brian Tremblay, CIA, CISA Vice President of Internal Audit, V2X
    Member, Internal Audit Foundation, Committee of Research and Education Advisors

    KEY POINTS:

    • Introduction [00:00–00:00:32]
    • The Foundation's Research [00:00:32–00:01:32]
    • Using the North American Report & Board Briefing [00:01:32–00:02:29]
    • Geopolitical and Macroeconomic Uncertainty [00:02:29–00:07:01]
    • Digital Disruption and AI Risk [00:07:01–00:12:13]
    • Cybersecurity: Still the Top Risk [00:12:13–00:18:03]
    • Final Takeaways: Going Deeper on Complex Risks [00:18:03–00:19:41]
    • Closing Thoughts and Where to Access Risk in Focus [00:19:41–00:20:12]

    IIA RELATED CONTENT:
    Interested in this topic? Visit the links below for more resources:

    • Risk in Focus 2026
    • 'Risk Around the World' — Internal Auditor Magazine (December Issue)
    • 2026 Fraud Unmasked Virtual Conference
    • All Things Internal Audit: Navigating Sustainability Regulations
    • Global Perspectives & Insights: Sustainability
    • Tool: Assessing Sustainability Readiness

    Visit The IIA's website or YouTube channel for related topics and more.

    Follow All Things Internal Audit:
    Apple Podcasts
    Spotify
    Libsyn
    Deezer
    Exibir mais Exibir menos
    21 minutos
  • Auditing Extreme Weather Risk

    Auditing Extreme Weather Risk
    Dec 9 2025
    The Institute of Internal Auditors Presents: All Things Internal Audit Extreme weather is no longer a background variable; it's a governance and resilience issue. In this special episode, Christine Janesko shares extended insights from her interviews for Internal Auditor magazine's "Storm Signals" article. Hear expert perspectives on expanding risk lenses, adapting to climate-driven changes, and how internal audit can strengthen preparedness, communication, and continuity in a world of increasingly unpredictable weather. HOSTS: Catie Brown Associate Manager & Producer, Content Development, The IIA Christine Janesko Senior Editor, Internal Auditor Magazine, The IIA GUEST: Rachael Gauthier Meteorologist, Insurance Institute for Business & Home Safety Hans-Martin Füssel Climate Change Adaptation Expert, European Environment Agency Paul Morris Retired Public Sector Internal Auditor and U.S. Coast Guard Reserve Officer Bob Ward Policy and Communications Director, Grantham Research Institute, London School of Economics KEY POINTS: Introduction [00:00–00:00:36]Why Weather Risk Matters for Internal Audit [00:00:36–00:01:01]Severe Storms: The Hidden Driver of Insured Losses [00:01:01–00:02:37]Emerging Hail and Wind Zones Across the U.S. [00:02:37–00:02:59]Extreme Weather as a Governance Issue [00:02:59–00:03:07]Copenhagen as a "Sponge City" Case Study [00:03:07–00:05:35]Communication Failures During Disasters [00:05:35–00:08:31]Correlated Weather Risks and Global Supply Chain Strain [00:08:31–00:10:52]Weather Risk Is Now a Core Resilience Priority [00:10:52–00:11:11] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Storm Signals — Internal Auditor Magazine (December Issue) Knowledge Centers: Environmental, Social, and Governance All Things Internal Audit: Navigating Sustainability Regulations Global Perspectives & Insights: Sustainability Tool: Assessing Sustainability Readiness Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
    Exibir mais Exibir menos
    12 minutos
  • Fraud Podcast: Beer Below Deck

    Fraud Podcast: Beer Below Deck
    Dec 2 2025

    All Things Internal Audit: Fraud Podcast
    "Beer Below Deck"

    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, a harmless naval tradition and a single questionable requisition spiral into a costly cover-up. What starts as an attempt to boost morale becomes a lesson in how pressure, rationalization, and weak controls can turn minor misjudgments into major fraud.

    Access the full article here.
    Read the December 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 (00:00:00)
    • Part 1: The Tradition That Looked Harmless (00:00:24)
    • Part 2: The Cover-Up (00:01:57)
    • Part 3: Reading the Fraud Triangle (00:03:47)
    • Part 4: The Costs (00:05:00)

    Follow All Things Internal Audit:

    Apple Podcasts
    Spotify
    Youtube
    Libsyn
    Deezer
    Exibir mais Exibir menos
    6 minutos
  • The Profession at a Crossroads: Reinvent or Risk Irrelevance

    The Profession at a Crossroads: Reinvent or Risk Irrelevance
    Nov 25 2025

    The Institute of Internal Auditors Presents: All Things Internal Audit

    In this episode, Brad Monterio and Tom McLeod take an unfiltered look at The IIA's future. From transforming learning through AI and simulation to reimagining the Standards and global influence, they discuss what it takes to build a next-generation IIA; one defined by intelligent, integrated assurance, agility, and audacious thinking.

    HOST:

    Brad Monterio,
    Executive Vice President of Learning, Licensing, and Sales, The IIA

    GUEST:

    Tom McLeod,
    Former Chief Audit Executive and Chief Risk Officer; Global Assurance and AI Advisor

    KEY POINTS:

    • Introduction [00:00–00:00:38]
    • A Pivotal Moment for the Profession [00:00:38–00:03:55]
    • AI's Opportunity and Threat to Internal Audit [00:03:55–00:06:51]
    • Real-Time Assurance and the Death of Sampling [00:08:23–00:10:22]
    • Risk, Trust, and Assurance in a New Era [00:10:22–00:12:02]
    • The Rise of the Algorithm Auditor [00:19:13–00:21:07]
    • Rethinking Pathways Into the Profession [00:21:07–00:23:06]
    • Future of Certifications and Standards [00:23:06–00:26:06]
    • Education Through Simulation [00:26:06–00:30:07]
    • The Three E's: Efficiency, Effectiveness, Education [00:29:54–00:30:35]
    • A Global, Cross-Disciplinary Moment [00:30:35–00:39:57]
    • Assurance in the Loop [00:41:01–00:43:08]
    • Internal Audit as Ethical Conscience and Risk Educator [00:43:20–00:44:44]
    • Provocation With Purpose [00:48:01–00:49:06]
    • Four Challenges for The IIA [00:49:13–00:53:00]
    • Reimagining The IIA: Intelligent or Integrated Assurance [00:53:11–00:55:15]
    • The Need for Speed, Agility, and Unease [00:56:07–00:59:20]
    • A Call to Personal Curiosity and Courage [01:00:03–01:01:17]
    • Final Reflections: Planting Trees for the Next 100 Years [01:01:17–01:01:53]
    • Closing [01:10:56–01:11:21]

    IIA RELATED CONTENT:
    Interested in this topic? Visit the links below for more resources:

    • 2025 RISE Virtual Conference
    • 2026 International Conference – Singapore
    • Internal Auditing Competency Framework™
    • Knowledge Centers: Artificial Intelligence

    Visit The IIA's website or YouTube channel for related topics and more.

    Follow All Things Internal Audit:
    Apple Podcasts
    Spotify
    Libsyn
    Deezer
    Exibir mais Exibir menos
    1 hora e 12 minutos
  • Tales from the EQA Trenches

    Tales from the EQA Trenches
    Nov 18 2025
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, IIA Quality Services advisors share firsthand experience conducting external quality assessments (EQAs) in alignment with The IIA's Global Internal Audit Standards. From the importance of governance structure and CAE engagement to navigating the Standards, this episode highlights what makes a high-performing audit function and where even seasoned teams can stumble. HOST: Warren Hersh, CIA, CISA, CPA, CFE Director IIA Quality Services GUESTS: Susan Verghese, CIA, CISA Lead Quality Advisor for IIA Quality Services LLC Keith Kahl, CIA, CPA, CFE, CGMA, CRMA Kahl Professional Services LLC Lead Quality Advisor for IIA Quality Services LLC Hania Abrous-McCarthy, CIA, CPA, CRMA, CGMA, CFE Managing Director at Gladclif LLC Lead Advisor for IIA Quality Services LLC KEY POINTS: Introduction [00:00–00:00:56] Welcome to Tales from the EQA Trenches — Introducing The IIA's Quality Services team. Common Challenges When Starting an EQA [00:01:07–00:05:36] Susan Verghese discusses why understanding governance structures is critical, how CAE attitudes impact assessment outcomes, and common improvement areas like charters, manuals, and assurance mapping. Governance and Leadership Support Make or Break Audit Quality [00:05:36–00:07:55] Keith Kahl contrasts two real-world audit functions—one struggling under limited support and another thriving with strong audit committee engagement and trust. Opportunities Under the New Global Standards [00:07:55–00:10:56] Hania Abrous-McCarthy highlights how the new Standards give CAEs a chance to reset their functions, refresh independence, and fine-tune internal audit's value proposition. Advice for Organizations Preparing for EQAs [00:10:56–00:11:59] Warren Hersh encourages teams to use the IIA's Standards Knowledge Center and Quality Services webpage for resources like the Conformance Readiness Tool and insights on QAIPs and topical requirements. Closing and Future Episodes [00:11:59–00:12:16] Warren previews more "Tales from the Trenches" stories coming soon from The IIA's Quality Services team. IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: 2025 RISE Virtual Conference Quality Services Standards Knowledge Center Conformance Readiness Assessment Tool Internal Audit QA Checklist Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
    Exibir mais Exibir menos
    13 minutos
  • Auditing the Hours: When Timekeeping Becomes a Trust Issue

    Auditing the Hours: When Timekeeping Becomes a Trust Issue
    Nov 12 2025

    The Institute of Internal Auditors Presents: All Things Internal Audit

    In the episode, Jami Shine joins Colin May to expose the hidden risks behind payroll and overtime fraud, one of the most underestimated threats to organizational integrity. From toxic workplace cultures to "impossible days" and data-driven red flags, they uncover how emotional intelligence, analytics, and collaboration among internal audit, HR, and leadership can keep timekeeping honest and controls effective.

    HOST: Jami Shine, CIA, CRMA, CISA, CRISC, Corporate and IT Audit Manager, QuikTrip GUEST: Colin May, CFE Professor of Forensic Studies and Criminal Justice, Stevenson University

    KEY POINTS:

    • Introduction [00:00–00:00:35]

    • Why Payroll Fraud Is on the Rise [00:00:54–00:03:59]

    • Emotional Intelligence in Auditing [00:04:29–00:07:33]

    • Culture as the Root Cause [00:07:33–00:08:10]

    • Real-World Overtime Fraud Cases [00:08:10–00:11:02]

    • Policy Gaps and Long-Standing Practices [00:11:13–00:13:38]

    • Management Oversight and Data Dashboards [00:13:52–00:16:14]

    • Identifying High-Risk Areas [00:17:21–00:18:35]

    • Technology's Role in Prevention [00:19:17–00:21:30]

    • The Importance of Communication [00:21:01–00:23:30]

    • Behavioral Insights and Control Design [00:25:05–00:27:20]

    • Balancing Trust and Surveillance [00:27:20–00:30:00]

    • Technology, AI, and Future Controls [00:30:00–00:31:18]

    • Final Thoughts [00:31:46–00:32:25]

    IIA RELATED CONTENT:
    Interested in this topic? Visit the links below for more resources:

    • 2025 RISE Virtual Conference
    • On the Frontlines: Auditing Overtime Fraud
    • Online Exclusive: Fraud in Transit
    • COSO Enterprise Risk Management Certificate

    Visit The IIA's website or YouTube channel for related topics and more.

    Follow All Things Internal Audit:
    Apple Podcasts
    Spotify
    Libsyn
    Deezer
    Exibir mais Exibir menos
    34 minutos