All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Deborah Poulalion and Andy Cook break down key findings from the 2026 North American Pulse of Internal Audit report. They discuss tightening budgets, staffing pressures, the growing importance of strategic alignment, and how audit teams are balancing assurance work with increasing technology and compliance demands. The conversation also highlights industry trends and what audit leaders should prioritize moving forward.
HOST: Deborah Poulalion, IAP
Senior Manager, Research & Insights, The IIA



GUEST: Andy Cook, CIA
Director of Professional Guidance, Financial Services, The IIA

 



 


KEY POINTS:
Introduction and Survey Overview [00:00:34-00:02:08]

2026 Budget Trends and Funding Pressures [00:02:09-00:04:24]

Financial Services as the Budget Outlier [00:04:25-00:05:31]

Staffing Challenges and Hiring Constraints [00:05:32-00:07:59]

The Link Between Strategic Alignment and Funding [00:08:00-00:11:26]

Operational Auditing Remains a Core Priority [00:11:27-00:12:24]

Compliance Demands and Sarbanes-Oxley Commitments [00:12:25-00:13:23]

Technology, Cybersecurity, and IT Audit Focus [00:13:24-00:14:36]

Balancing Assurance and Advisory Work [00:14:37-00:16:10]

Final Takeaways from the 2026 Pulse Report [00:16:11-00:16:36]


IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
2026 North American Pulse of Internal Audit
Global Internal Audit Standards
Standards Knowledge Center
IIA Research & Reports
Visit The IIA's website or YouTube channel for related topics and more.

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All Things Internal Audit: Fraud Podcast
"Checks Payable to Deception"
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 (00:00:00)
Part 1: The Person Everyone Trusted (00:00:25)
Part 2: The Charges That Did Not Add Up (00:01:25)
Part 3: The Company Behind the Checks (00:02:43)
Part 4: The True Scope (00:04:26)
Part 5: The Question That Remained (00:05:43)

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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 Integration and AI [00:06:30 - 00:09:07]
Using AI to Detect Cross-Functional Risks Earlier [00:09:07 - 00:11:20]
Translating Risk Taxonomies Across Functions [00:11:29 - 00:13:35]
Maintaining Auditor Independence and AI Governance [00:13:35 - 00:16:52]
Roles of the Three Lines in AI Oversight [00:16:52 - 00:18:01]
Where Organizations Should Start with AI-Enabled Combined Assurance [00:18:01 - 00:20:31]
Internal Audit as a Catalyst for AI Adoption [00:20:31 - 00:22:35]
How AI Will Change Internal Auditing Over the Next Five Years [00:22:35 - 00:25:17]
Final Thoughts [00:25:17 - 00:25:49


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:

Better Together — Internal Auditor Magazine (June Issue)
Pulse Check: Combined Assurance
Knowledge Center: Artificial Intelligence
The Three Lines Model
Vison 2035
Global Internal Audit Standards


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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

Jasdeep Gill, CIA, CISA, CISM, CFE Senior Manager, Internal Audit & Assurance, RELX

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









 
KEY POINTS:
Introduction [00:00:02-00:01:42]
Navigating Internal Audit Resistance [00:01:42-00:05:34]
Preparing for Difficult Conversations [00:05:34-00:08:05]
Emotional Intelligence and Cultural Awareness [00:08:05-00:09:53]
Delivering Difficult Audit Findings [00:09:53-00:14:28]
Leadership During Challenging Audit Moments [00:14:28-00:16:38]
Communicating the "So What" [00:16:38-00:19:42]
Active Listening and Stakeholder Trust [00:19:42-00:22:53]
Building Real Relationships [00:22:53-00:24:21]
Demonstrating Internal Audit's Business Value [00:24:21-00:27:48]
Courage and Career Growth in Internal Audit [00:27:48-00:29:51]
Internal Audit as a Mission [00:29:51-00:31:52]
Reflecting on Value After Every Audit [00:31:52-00:32:48]
Sharing Internal Audit Successes [00:32:48-00:33:41]
IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Discover Internal Audit
Certifications May Sale
Internal Audit Month Global Awareness
Global Internal Audit Standards
Vision 2035
Career Center
 
Visit The IIA's website or YouTube channel for related topics and more.


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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
Global Internal Audit Standards
Vision 2035
 
Visit The IIA's website or YouTube channel for related topics and more.


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