Episodes

  • Beyond the Textbook: What Students See in Internal Audit

    Beyond the Textbook: What Students See in Internal Audit
    Sep 1 2026
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, we hand the mic to seven students from across the US and Canada who are on their way into the internal audit profession, and ask them how they got here, what surprised them, we what they're still figuring out. They talk about what classrooms teach well, what only experience can provide, and why the work carries more weight than they expected. HOST: Catie Brown Associate Manager & Producer, Content Development, The IIA GUESTS Priya Bhatt— Texas A&M University Graduate Omar Ontiveros — Cal State Long Beach Graduate Olivia Gallagher — Accounting Student, Winthrop University Ryan Lam — Accounting Student, Southern Alberta Institute of Technology Moises Gutierrez — Accounting Student, Valdosta State University Dhvani Shah — Accounting Student, DePaul University Saurabh Kshatri — Master's Graduate, DePaul University KEY POINTS: Introduction [00:00–01:16]How Students Discovered Internal Audit [01:17–04:22]When the Profession Became Real [04:23–07:58]Bringing Creativity and Curiosity to Internal Audit [07:59–11:19]Bridging the Gap Between the Classroom and Practice [11:20–14:58]Ethics and the Human Impact of Audit Findings [14:59–16:56]Building Confidence, Credibility, and Relationships [16:57–19:02]What Students Want to See Through Job Shadowing [19:03–22:09]The Importance of Mentorship [22:10–23:34]Advice for Students Entering the Profession [23:35–25:04]Advice for Today's Internal Auditors [25:05–25:39]Final Thoughts [25:40–26:48] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Discover Internal Audit What is Internal Audit? IIA Student MembershipInternal Audit Foundation Internal Audit Academic AllianceLocal Chapters and InstitutesCareer Center Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
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    27 mins
  • Human Capital Risk in an AI-Driven Workplace

    Human Capital Risk in an AI-Driven Workplace
    Aug 25 2026
    The Institute of Internal Auditors Presents: All Things Internal Audit In this companion episode to Internal Auditor magazine's "Human Capital Risk in an AI World" article, Tom Diamante talks with Manuel London and Richard Chan about how AI can help organizations identify behavioral, cultural, operational, and decision-making risks earlier, while also creating concerns around bias, surveillance, employee trust, and misuse. The conversation also explores internal audit's role in auditing AI, supporting responsible implementation, and helping organizations balance risk mitigation with innovation. HOST: Tom Diamante, Ph.D. President and Organizational Psychologist, Diamante Metrics LLC GUEST: Manuel London, Ph.D. Professor of Management, Stony Brook University Richard Chan, Ph.D. Professor, Stony Brook University KEY POINTS: Introduction [00:00-00:00:42]Defining Human Capital Risk and AI's Role [00:00:43-00:04:13]Bias, Mistrust, and Employee Adoption [00:04:14-00:07:26]AI Monitoring and Surveillance Concerns [00:07:27-00:10:27]Internal Audit's Role in AI Governance [00:10:28-00:14:10]Responsible Deployment, Transparency, and Trust [00:14:11-00:17:32]AI as a Tool for Positive Risk and Innovation [00:17:33-00:19:24]Balancing Innovation With AI Guardrails [00:19:25-00:22:23]AI's Value to Boards and Governance [00:22:24-00:25:56]Building a Healthy AI Risk Culture [00:25:57-00:27:08]Human Capital Risk, HR, and Internal Audit [00:27:09-00:29:15] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Human Capital Risk in an AI World — Internal Auditor magazine (August Issue)Global Internal Audit Standards Update: Human Capital at Risk Knowledge Center: 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
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    30 mins
  • ERM as a Secret Weapon: How Internal Audit Can Own the Risk Conversation

    ERM as a Secret Weapon: How Internal Audit Can Own the Risk Conversation
    Aug 18 2026

    The Institute of Internal Auditors Presents: All Things Internal Audit

    In this episode, Charles King sits down with Shane Negangard to look at enterprise risk management not as a compliance exercise, but as one of the most powerful tools an internal audit leader can have -- if it's built and run the right way. They break down how to establish an ERM program from the ground up, secure executive buy-in, and use ERM as a flywheel for deeper relationships across the organization.

    • HOST:
      • Charles King, CIA, CCSA AI and Internal Audit Leader, KPMG
    • GUEST:
      • Shane Negangard, CIA, CRMA Head of Internal Audit, Workiva

    KEY POINTS:

    • Introduction [00:00:00-00:01:25]
    • Technology, AI, and Evolving Internal Audit [00:01:26-00:03:46]
    • Why ERM Is a "Secret Weapon" [00:03:47-00:05:46]
    • Building Executive Buy-In for ERM [00:05:47-00:07:05]
    • Making ERM More Than a Compliance Exercise [00:07:06-00:10:08]
    • Risk Ownership, Trust, and Accountability [00:10:09-00:13:29]
    • Turning Risk Discussions Into Action [00:13:30-00:15:47]
    • Using AI to Strengthen ERM [00:15:48-00:18:03]
    • Scenario Planning and ERM Maturity [00:18:04-00:19:25]
    • Using ERM to Develop Internal Audit Teams [00:19:26-00:21:10]
    • Expanding Risk Ownership Across the Organization [00:21:11-00:23:12]
    • Internal Audit's Role as an ERM Facilitator [00:23:13-00:25:45]
    • Final Thoughts [00:25:46-00:25:56]


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

    • Statements of Position
    • Risk in Focus
    • Global Best Practices: Transforming Audit Through AI

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


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    26 mins
  • Building an AI Audit Mentor: Lessons from the Front Lines of Agentic AI

    Building an AI Audit Mentor: Lessons from the Front Lines of Agentic AI
    Aug 11 2026

    The Institute of Internal Auditors Presents: All Things Internal Audit

    In this companion episode to Internal Auditor magazine's "The NextGen Audit Mentor," Marko Horvat sits down with Sarah Kuhn to explore how she built an AI-powered "audit mentor" to support auditor onboarding, training, and professional development. Kuhn shares how a simple idea to scale knowledge sharing evolved into an agentic AI tool that helps auditors learn, ask better questions, and navigate their careers. The conversation covers practical lessons for implementing AI, managing guardrails, fostering adoption, and ensuring AI enhances rather than replaces auditor judgment.
    • HOST:
      • Marko Horvat, CPA,
        Chief Financial Officer ,ELB Learning
    • GUEST:
      • Sarah Kuhn, CIA, CRMA, CCSA
        Principal Audit Consultant

    KEY POINTS:

    • Introduction [00:00–00:01:30]
    • Understanding Agentic AI and Identifying the Problem [00:01:31–00:04:27]
    • Building and Testing the Audit Mentor [00:04:28–00:08:50]
    • IIA Membership [00:08:51–00:09:27]
    • Driving Adoption and Building Trust [00:09:28–00:13:02]
    • Why the Tool Is a Mentor, Not an Answer Bot [00:13:03–00:17:14]
    • Career Development, Coaching, and Quality Review [00:17:15–00:21:47]
    • Preserving Auditor Judgment and Preventing Overreliance [00:21:48–00:25:42]
    • Lessons Learned: Keeping AI Agents Focused [00:25:43–00:28:47]
    • The Future of Agentic AI in Internal Audit [00:28:48–00:31:17]
    • Final Thoughts [00:31:18–00:32:20]

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

    • The NextGen Audit Mentor — Internal Auditor magazine (August Issue)
    • IIA Membership
    • Global Internal Audit Standards
    • New Internal Auditing Competency Framework
    • Knowledge Center: Artificial Intelligence

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


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    33 mins
  • Prescription for Fraud: The $6 Million Kickback Scheme Hidden in a Job Title

    Prescription for Fraud: The $6 Million Kickback Scheme Hidden in a Job Title
    Aug 4 2026

    All Things Internal Audit: Fraud Podcast
    "Prescription for 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, a struggling pharmacy gets an offer that sounds like a lifeline. But behind the paperwork sits a fake employee, a one-letter code, and a scheme that billed federal insurance programs nearly $11 million. Who finally pulled the thread?

    Access the full article here.
    Read the August 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 [00:00-00:00:18]
    • Part 1: The Pitch [00:00:19-00:02:03]
    • Part 2: The Employee Who Wasn't [00:02:04-00:04:17]
    • Part 3: The Lawsuit That Pulled the Thread [00:04:18-00:06:08]
    • Fraud Red Flags and Lessons Learned [00:06:09-00:06:46]
    • Closing and Fraud Resources [00:06:47-00:07:18]


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    7 mins
  • From Pilot to Practice: How Internal Audit Functions Are Scaling GenAI

    From Pilot to Practice: How Internal Audit Functions Are Scaling GenAI
    Jul 29 2026
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, we're moving past the hype and getting into how internal audit functions are using GenAI now -- not in theory, not in three years, but today. Doris Myles sits down with Neil White to talk through where the biggest efficiency gains are happening, how to pick the right use cases when everything feels urgent, and why most functions aren't failing at GenAI: They're just stuck. White shares the framework he uses to prioritize AI investments, why building a prompt library is the most underrated action any function can take immediately, and what he believes internal audit will look like in 10 years. HOST: Doris Myles, CIA, CPADirector of Internal Audit, St. Jude Children's Research Hospital GUEST: Neil White Audit and Assurance Principal, Deloitte & Touche LLP KEY POINTS: Introduction [00:00:00-00:00:43]Where GenAI Creates the Biggest Lift [00:00:43-00:02:34]From Automation to Agentic Reporting [00:02:34-00:04:31]Current Adoption and Internal Audit's Dual Role [00:04:31-00:06:51]Prioritizing Use Cases and Building a Prompt Library [00:06:51-00:10:58]Why GenAI Initiatives Stall [00:10:58-00:14:21]Gaining Enterprise and Leadership Alignment [00:14:21-00:16:38]Building Trust and Preserving Professional Skepticism [00:16:38-00:18:46]Explainability, Traceability, and Reliable Outputs [00:18:46-00:20:54]Balancing Speed, Human Review, and Model Validation [00:20:54-00:23:45]Scaling GenAI Across the Audit Function [00:23:45-00:25:41]First Steps for Internal Audit Leaders [00:25:41-00:27:35] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Internal Audit StandardsVision 2035 Cybersecurity Topical Requirement Knowledge Center: Artificial Intelligence All Things Internal Audit Tech: Leadership Lessons from Scaling AI-Driven Companies Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
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    28 mins
  • A Practical AI Upskilling Model for Auditors

    A Practical AI Upskilling Model for Auditors
    Jul 22 2026
    The Institute of Internal Auditors Presents: All Things Internal Audit In this companion episode to the Global Best Practices' Internal Audit Upskilling for Critical AI Capabilities, Bryant Richards talks with Nancy Hom about how internal audit teams can build AI skills with intention, confidence, and discipline. Hom shares how her department has moved from broad AI awareness to practical, immersive learning that helps auditors both use AI in their work and audit it effectively. The conversation covers mindset, skill set, and tool set, along with real-world use cases, adoption challenges, human oversight, and why AI fluency may become a key differentiator for the future auditor HOST: Bryant Richards, CIA, CRMA, CMA, PhD Partner, Ucran & Company, LLC Associate Professor, Nichols College GUEST: Nancy Hom, CISA Vice President, Data, Analytics and AI, MetLife Global Audit KEY POINTS: Introduction [00:00-00:00:42]From AI Awareness to Immersive Learning [00:00:43-00:02:29]Mindset, Skill Set, and Tool Set [00:02:30-00:04:43]Building and Measuring an AI Learning Program [00:04:44-00:07:41]Defining Appropriate Tasks and Maintaining Human Oversight [00:07:42-00:09:38]Choosing AI Tools and Scaling the Audit Workflow [00:09:39-00:13:15]Communication, Delegation, and Validation [00:13:16-00:16:20]Using an AI Chatbot to Improve Issue Writing [00:16:21-00:19:26]Keeping Pace With Changing Tools and Learning Needs [00:19:27-00:22:20]Driving AI Adoption Across the Department [00:22:21-00:24:34]Maintaining Skepticism, Judgment, and Accountability [00:24:35-00:28:23]Expanding Internal Audit's Advisory Role [00:28:24-00:31:33]Hiring and Developing AI-Fluent Auditors [00:31:34-00:33:34]Final Thoughts [00:33:35-00:34:07] 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 Best Practices: Internal Audit Upskilling for Critical AI CapabilitiesGlobal Internal Audit StandardsVison 2035 Knowledge Center: Artificial Intelligence Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
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    34 mins
  • Skills for the Modern Internal Auditor

    Skills for the Modern Internal Auditor
    Jul 14 2026

    The Institute of Internal Auditors Presents: All Things Internal Audit

    In this episode, we're getting into the daily realities of modern internal auditing — the messy, practical, and sometimes uncomfortable challenges that don't always make it onto conference agendas. Jas Gill sits down with Asim Fareeduddin to talk through what's shaping internal audit. Fareeduddin shares why business acumen is the hardest skill to hire for, how to think about AI beyond the basics, and why understanding how your company makes, and could lose, money is the foundation of every valuable audit.

    • HOST:
      • Jasdeep Gill, CIA, CISA, CISM, CFE Senior Manager, Internal Audit and Assurance, RELX
    • GUEST:
      • Asim Fareeduddin, CISA, CPA, CISM, CIPP, CISSP Head of Internal Audit and Assurance, RELX

    KEY POINTS:

    • Introduction [00:00:02-00:00:50]
    • Geopolitical Instability and Flexible Audit Planning [00:00:50-00:02:43]
    • Cyber Risk, Upskilling, and Second-Line Collaboration [00:02:43-00:05:31]
    • Auditing Culture and Behavior [00:05:31-00:07:05]
    • Measuring Internal Audit Impact [00:07:05-00:10:04]
    • Business Acumen and the Future Audit Talent Profile [00:10:04-00:12:36]
    • Upskilling Through AI, Training, and Practical Exposure [00:12:36-00:14:45]
    • Competing for Top Talent [00:14:45-00:17:29]
    • Skills for the Modern Internal Auditor [00:17:29-00:21:31]
    • Building Professional Courage and Trust [00:21:31-00:24:50]
    • Commercial Curiosity and Understanding Revenue Risk [00:24:50-00:27:44]


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

    • Global Internal Audit Standards
    • Vision 2035
    • Cybersecurity Topical Requirement
    • Knowledge Center: Artificial Intelligence
    • Communicating with the Board: Turning Audit Insights

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


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    28 mins