Episodios

  • Quantum Is Coming for Your Encryption. Now What?
    Jul 9 2025

    The Institute of Internal Auditors Presents: All Things Internal Audit Tech

    Quantum computing might sound futuristic, but internal auditors need to prepare now. Bill Truett catches up with Nick Reese to talk about what’s changed in the quantum space — including new cryptography standards — real-world risks, and what internal auditors can do today to get ready.

    HOST:
    Bill Truett, CIA, CISA
    Senior Manager, Standards & Guidance, IT, The IIA

    GUEST:
    Nick Reese
    Co-founder and Chief Operating Officer, Frontier Foundry
    Adjunct Professor, New York University

    KEY POINTS:

    • Introduction and What's New in Quantum [00:00-01:34]
    • What is Quantum Computing? [00:01:34-05:57]
    • Milestones in Quantum Development [00:05:58-07:50]
    • Quantum + AI? Not Yet [00:08:12-09:58]
    • What Auditors Should Know About NIST Standards [00:10:00-11:54]
    • Immediate Steps for Internal Audit [00:13:15-17:38]
    • Legislation and Regulatory Outlook [00:20:28-22:19]
    • Global Threats and Historical Analogies [00:22:20-26:11]
    • Key Terms Auditors Should Learn [00:26:17-28:34]
    • Training Resources [00:28:35-31:00]
    • Opportunities Beyond Risk Management [00:31:00-34:11]
    • The Five-Year Vision [00:34:16-37:21]

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

    • 2025 Governance, Risk & Controls Conference
    • All Things Internal Audit: Quantum Computing
    • GTAG: Assessing Cybersecurity Risk
    • Cyber Resource Center
    • Post-Quantum Cryptography Roadmap – DHS.gov
    • NIST’s Post-Quantum Cryptography Project

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

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    39 m
  • The Rise of Fourth-Party Threats
    Jul 1 2025

    The Institute of Internal Auditors Presents: All Things Internal Audit Tech

    In this episode, Mike Levy and Shontelle Mixon discuss the growing risks tied to fourth-party relationships. They discuss how internal auditors can leverage technology, enhanced contracts, and cross-functional collaboration to pinpoint, track, and reduce those downstream risks. They break down how internal audit's role is evolving in a world shaped by cybersecurity, AI, and shifting regulations.

    HOST:
    Mike Levy, CIA, CRMA, CISSP
    CEO, Cherry Hill Advisory

    GUEST:
    Shontelle Mixon, CPA
    Divisional SVP, Internal Audit and Special Investigations, Healthcare Service Corporation

    KEY POINTS:

    • Introduction [00:00–00:00:38]
    • What Is Fourth-Party Risk? [00:00:38–00:01:52]
    • Evolution of Risk and Offshoring Trends [00:01:52–00:02:32]
    • Mitigating Fourth-Party Risks [00:02:32–00:03:47]
    • Steps for Maturing a Vendor Risk Program [00:03:47–00:04:50]
    • The Challenge of Shadow IT [00:04:50–00:05:54]
    • Data Mining and Continuous Monitoring [00:05:54–00:06:59]
    • Beyond the SOC Report [00:06:59–00:08:27]
    • Getting Started Without Tech [00:08:27–00:09:32]
    • Cybersecurity as a Starting Point [00:09:32–00:10:44]
    • Educating the Audit Committee [00:10:44–00:12:00]
    • Real-Time Monitoring and Vendor Audits [00:12:00–00:13:09]
    • Misconceptions About Outsourcing Risk [00:13:09–00:13:56]
    • Preparing for the Future [00:13:56–00:15:32]
    • Pitfalls in Contracting [00:15:32–00:16:38]
    • First Step for New Audit Functions [00:16:38–00:17:12]
    • Aligning with Organizational Risk Priorities [00:17:12–00:18:36]
    • Getting Executive Buy-In [00:18:36–00:20:06]
    • Supporting Smaller Audit Shops [00:20:06–00:21:14]
    • Final Advice [00:21:14–00:21:58]

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

    • 2025 International Conference
    • Learning Solutions: Navigating Third and Fourth Party Risks
    • Learning Solutions: Auditing Third-Party Risks

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    23 m
  • The IIA’s New Cybersecurity Topical Requirement
    Jun 24 2025

    The Institute of Internal Auditors Presents: All Things Internal Audit Tech

    In this episode, Logan Wamsley talks with George Barham about The IIA’s Cybersecurity Topical Requirement. They discuss how internal audit functions should prepare for its 2026 effective date, and why CAEs should take action now. The conversation also highlights the requirement's companion user guide, outsourcing considerations, framework references, and IIA resources available to help internal audit functions conform with confidence.

    HOST:
    Logan Wamsley
    Associate Manager, Content Development, The IIA

    GUEST:
    George Barham, CIA, CRMA, CISA,
    Director, Standards & Guidance, The IIA

    KEY POINTS:

    • Introduction [00:00-00:00:21]
    • Background on the Cybersecurity Topical Requirement [00:00:21-00:01:31]
    • Key Feedback and Early Implementation Advice [00:01:31-00:03:09]
    • Tips from CAEs on Getting Started [00:03:09-00:04:37]
    • How to Use the Companion User Guide [00:04:37-00:05:57]
    • Outsourcing Considerations [00:05:57-00:07:30]
    • Framework References and Mapping [00:07:30-00:09:37]
    • Keeping Up with the Evolving Cyber Landscape [00:09:37-00:11:30]
    • Annual Review and Updates [00:11:30-00:12:24]
    • Advice as the Effective Date Approaches [00:12:24-00:14:26]
    • Additional IIA Resources and Support [00:14:26-00:16:38]
    • Final Thoughts [00:16:38-00:18:23]

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

    • Cybersecurity Topical Requirement
    • Executive Knowledge Brief: The Cybersecurity Topical Requirement in Practice
    • GTAG: Assessing Cybersecurity Risk
    • 2025 Cybersecurity Virtual Conference
    • Cyber Resource Center
    • A New Tool to Monitor Established Risks

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    19 m
  • Becoming a Strategic Business Partner
    Jun 17 2025

    The Institute of Internal Auditors Presents: All Things Internal Audit

    In this episode, Mike Levy sits down with Rania Bejjani to discuss what it takes for internal auditors to become strategic business partners. From mindset shifts and organizational alignment to building trust and influencing change, Bejjani shares insights grounded in global experience. The conversation covers the evolving role of internal auditors, essential competencies, and how to earn a seat at the table by becoming a catalyst for strategic value.

    HOST:
    Mike Levy, CIA, CRMA, CISA
    CEO and managing principal, Cherry Hill Advisory

    GUEST:
    Rania Bejjani, CIA, CGMA,
    Founder and CEO, RB Advisory & Consultancy
    Former CAE at VEON, FirstGroup and Colt Technology Services

    Key Points

    • Introduction [00:00–00:00:37]
    • Defining Strategic Business Partnering [00:00:37–00:03:15]
    • Trusted Advisor vs. Strategic Partner [00:03:15–00:06:05]
    • Earning a Seat at the Table [00:06:05–00:07:45]
    • Shifting from Problem Identifier to Problem Solver [00:07:45–00:09:40]
    • Transformation Starts with Self-Assessment [00:09:40–00:12:21]
    • Hiring for Mindset Over Skillset [00:12:21–00:15:33]
    • Why Emotional Intelligence Matters [00:15:33–00:17:56]
    • The Multifaceted Auditor [00:17:56–00:20:43]
    • Transformation in Action [00:20:43–00:25:34]
    • Overcoming Resistance and Changing Perceptions [00:25:34–00:29:28]
    • Closing Thoughts [00:29:28–00:29:59]

    The IIA Related Content
    Interested in this topic? Visit the links below for more resources:

    • 2025 International Conference
    • Global Internal Audit Standards
    • Global Best Practice: Small Audit Functions, Large Audit Abilities

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

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    31 m
  • Leading Small Audit Functions: Strategies for Success
    Jun 10 2025

    The Institute of Internal Auditors Presents: All Things Internal Audit

    In this episode, George Barham talks with Skip Langlois about the unique challenges and opportunities of small internal audit functions. They discuss definitions of a small function, advice for starting one, managing expectations, building relationships and developing future leaders in a small audit environment. Langlois also shares insights on leveraging AI and why emotional intelligence matters as as much as technical skill in a small audit environment.

    HOST:
    George Barham, CIA, CRMA, CISA,
    Director, Standards & Guidance, The IIA

    GUEST:
    Martin “Skip” Langlois, CIA, CPA, CISA, CFE, CRMA
    Senior Vice President and Chief Audit Executive, Encova Insurance

    Key Points

    • Introduction [00:00-00:00:38]
    • Defining a Small Audit Function [00:00:56-00:01:22]
    • Advice for Starting a Small Audit Function [00:02:03-00:03:48]
    • Building Relationships and Credibility [00:04:12-00:06:06]
    • Identifying Stakeholders and Internal Relationships [00:06:13-00:08:03]
    • Scope and Focus of Small Functions [00:08:13-00:10:22]
    • Networking and External Relationships [00:10:22-00:11:50]
    • Making the Case to Expand a Small Team [00:12:15-00:13:48]
    • Recruiting and Retaining Top Talent [00:13:59-00:15:24]
    • Leveraging AI in Small Functions [00:15:35-00:17:15]
    • Leadership Lessons from the Military [00:17:15-00:19:42]
    • Final Thoughts [00:19:44-00:19:56]

    The IIA Related Content
    Interested in this topic? Visit the links below for more resources:

    • 2025 AuditSphere Virtual Conference
    • Resources: Small Audit Function Resources Exchange
    • Global Best Practice: Small Audit Functions, Large Audit Abilities

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

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    21 m
  • Fraud Podcast: The Out of Control Controller
    Jun 4 2025

    All Things Internal Audit: Fraud Podcast
    "The Out of Control Controller"

    Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. This series provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department.

    In this episode, Bruce Kraus investigates a shocking embezzlement case at Allied Engineering involving longtime controller Jane Simmons. With lax oversight and too much unchecked authority, Simmons executes 11 different schemes over five years. From gift card grifts, to a ghost payroll, and a company car gone rogue, this case shows how even trusted employees can exploit internal control gaps.

    IIA members can access the full article here.

    Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, online and in-person.

    Chapters:

    • Part 1: A Swipe Too Far (00:00:23)
    • Part 2: A Wiped Drive and a Widening Scope (00:01:54)
    • Part 3: A Pattern of Deception (00:03:14)
    • Part 4: Aftermath and Lessons (00:05:49)
    Resources Mentioned:
    • Association of Certified Fraud Examiners (ACFE)
    • Internal Auditor magazine (June Issue)

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    7 m
  • The New CIA Exam and IAP Program
    May 27 2025
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Christina Brune talks to Rick Walke and André Vertamatti about the major updates to the Certified Internal Auditor (CIA) exam and the Internal Audit Practitioner (IAP) program. They discuss the motivations behind the changes, how the updated Global Internal Audit Standards influenced the new exam, and what candidates can expect. The conversation also highlights the importance of aligning certification with real-world internal audit practices and the future of the profession. Visit the Certifications page on theiia.org for additional information. HOST:Christina Brune Director, Exam Development, The IIA GUEST: Rick Walke, CIA, CPA, CRMA, QIALVice President, Internal Audit and Risk Management, FORUM Credit UnionCommittee Chair, IIA Exam Development Committee André Vertamatti, CIA, CPA, CRMAHead of Internal Audit, Volkswagen Financial Services Brazil and LM Soluções de MobilidadeVice Chair, IIA Exam Development Committee Key Points Introduction [00:00-00:37]Overview of CIA Exam Changes [00:38-01:42]Why Now? Motivation Behind the Updates [01:43-02:39]Incorporating the Global Internal Audit Standards [02:40-04:25]Testing Topical Requirements [04:26-06:01]What Candidates Need to Know [06:02-07:30]Study Options and Preparation Tips [07:31-08:33]Why the New Exam is Better [08:34-10:52]Impact on the Profession [10:53-12:20]Internal Audit Practitioner (IAP) Program Changes [12:21-15:38]Why IAP Updates Matter [15:39-17:38]Final Thoughts [17:39-18:38] The IIA Related Content Interested in this topic? Visit the links below for more resources: 2025 International Conference CIA 2025IAP 2025 CIA Exam: Why and How it is Changing Global Internal Audit Standards Certification Candidate HandbookCertificate Programs Cybersecurity Topical Requirement Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
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    20 m
  • From Prompts to Practice: AI-Driven Innovation in Internal Audit
    May 20 2025

    The Institute of Internal Auditors Presents: All Things Internal Audit Tech

    In this episode, Charles King talks with Debbie Lew about the transformative role of artificial intelligence in internal auditing. They discuss the integration of AI tools like Copilot, the importance of prompt writing, and how AI is enhancing audit processes. The conversation also covers training strategies, real-world applications, and the impact of AI on stakeholder engagement.

    HOST:
    Charles King, CIA, CPA, CFE, CIPP
    Partner, AI in Internal Controls Leader, KPMG US

    GUEST:
    Debbie Lew, CISA, CRISC, CHIAP
    Senior Vice President and Chief Audit Executive, Kaiser Permanente


    Key Points:

    • Introduction [00:00-00:38]
    • Inside Kaiser Permanente’s Internal Audit Team [00:39-02:14]
    • AI Adoption at Kaiser Permanente [02:15-03:21]
    • Prompt Writing as a Core Skill [03:22-04:10]
    • Guidance Manuals and Prompt Libraries [04:11-05:02]
    • Building AI Agents to Support Audits [05:03-05:51]
    • Training, Communication, and Driving Adoption [05:52-07:23]
    • Innovative Applications of GenAI in Audit [07:24-08:28]
    • Inspiring a Tech-Forward Culture [08:29-10:06]
    • Final Thoughts [10:07-10:31]

    IIA Related Content:
    Interested in this topic? Visit the links below for more resources.

    • 2025 International Conference
    • Knowledge Centers: Artificial Intelligence
    • Auditing the Cybersecurity Program Certificate
    • Cybersecurity Topical Requirement
    • “Undercover AI,” Internal Auditor Magazine
    • The IIA’s Updated AI Auditing Framework

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

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    12 m