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All Things Internal Audit

All Things Internal Audit

De: The Institute of Internal Auditors
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All Things Internal Audit is a new video podcast sharing news and practical knowledge for internal auditors. Produced by The Institute of Internal Auditors, each episode features insightful interviews with knowledgeable pros, timely tips and the latest news about the profession. All Things Internal Audit is available everywhere you get podcasts. IIA Members get more podcast content in each episode. Visit www.theiia.org for more information.2022 Economía Exito Profesional Política y Gobierno
Episodios
  • Fraud Psychology in Internal Audit

    Fraud Psychology in Internal Audit
    Jan 6 2026
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Eric Wilson talks with Dr. Kelly Richmond Pope about the psychology behind fraud, why ordinary people commit unethical acts, and how trust, pressure, and culture shape fraud risk. They explore accidental versus intentional perpetrators, cognitive blind spots, whistleblowing challenges, and what auditors can do to better detect and prevent fraud. HOST: Eric Wilson, CIA Director of Internal Audit & Chief Audit Executive, Gulfport Energy GUEST: Kelly Richmond Pope, CPA, PhD Forensic Accounting Professor, DePaul University https://www.kellyrichmondpope.com/ KEY POINTS: Introduction to Fraud Psychology [00:00:02–00:00:32] What Sparked an Interest in Fraud and Human Behavior [00:00:32–00:03:33] Why Fraud Is Often Committed by "Ordinary" People [00:03:33–00:04:21] Pressure, Life Events, and the Path to Fraud [00:04:21–00:06:48] Thrill-Seeking, Power, and the Adrenaline Factor [00:06:58–00:08:20] Intentional, Accidental, and Righteous Fraud Explained [00:08:20–00:10:18] Why Accidental Perpetrators Are the Hardest to Detect [00:08:40–00:10:18] Cognitive Blind Spots and the Role of Trust [00:10:19–00:13:46] Lessons from One of the Largest Municipal Fraud Cases [00:12:29–00:13:46] The Difficult Reality of the Internal Auditor's Role [00:13:46–00:15:38] When and Why to Bring in Third-Party Investigators [00:15:52–00:16:16] Cultural Warning Signs That Fraud Risk Is Increasing [00:16:36–00:17:51] Charisma, Likability, and Fraud Risk [00:17:51–00:19:07] Managing Relationships While Maintaining Objectivity [00:18:20–00:20:12] Behavioral Red Flags Auditors Should Not Ignore [00:20:16–00:22:50] Narcissism, Leadership, and Corporate Environments [00:22:50–00:23:38] Why Whistleblowing Is So Difficult [00:23:59–00:25:59] A Critical Mindset Shift for Auditors [00:26:11–00:26:33] Closing Thoughts and Practical Takeaways [00:26:33–00:27:16] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Practice Guide: Internal Auditing and Fraud, 3rd EditionVision 2035 2026 Fraud Unmasked Virtual Conference Global Internal Audit Standards Internal Auditor Magazine: "Playing the Long Game" (Eric Wilson's article) Webinar: Internal Auditing and Human Personality: Compatibility Mapping 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 m
  • 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
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    27 m
  • 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
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    24 m
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