All Things Internal Audit

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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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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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, CPA
Director 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 Standards
Vision 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.

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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 Capabilities
Global Internal Audit Standards
Vison 2035
Knowledge Center: Artificial Intelligence


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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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Apple Podcasts
Spotify
Libsyn
Deezer