All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit

In this special episode of All Things Internal Audit, Anthony Pugliese sits down with IIA Global Board Chair Stacey Schabel to discuss her leadership theme for the year: Risk-Focused, Future-Ready. Drawing on more than 25 years of experience in audit and risk leadership, Schabel shares her vision for helping internal auditors navigate an increasingly complex risk environment shaped by AI, cyber threats, geopolitical uncertainty, and rapid technological change. The conversation explores the evolving role of internal audit, the importance of developing future-ready skills, and what success looks like for the profession in the year ahead.
HOST: Anthony Pugliese, CIA, CPA
President and CEO, The IIA




GUEST: Stacey Schabel, CIA, CPA
Senior Vice President and Global Head of Operational Risk, Reinsurance Group of America 
Chair, The IIA Global Board of Directors



 





KEY POINTS:
Introduction and Stacey Schabel's Background [00:00:00-00:02:08]
Risk-Focused, Future-Ready: The Theme for the Year [00:02:08-00:02:57]
How the Risk Landscape Is Changing [00:02:57-00:03:41]
What It Means to Be Risk-Focused and Future-Ready [00:03:41-00:04:52]
Opportunities and Challenges for the Profession [00:04:52-00:07:13]
Advice for Emerging Internal Audit Leaders [00:07:13-00:08:16]
Staying Curious and Understanding Risk [00:08:16-00:09:24]
Embracing Technology, AI, and Mentorship [00:09:24-00:10:16]
Building Influence Through Trust and Credibility [00:10:16-00:10:45]
What Success Would Look Like as Global Board Chair [00:10:45-00:12:14]
Advancing AI Readiness and Integrated Assurance [00:12:14-00:12:43]
Inspiring the Next Generation of Internal Auditors [00:12:43-00:13:30]
Ensuring Every Voice Is Heard Across the Profession [00:13:30-00:15:00]
Final Thoughts [00:15:00-00:15:21]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Leadership Profile: Stacey L. Schabel
Global Internal Audit Standards
Vision 2035
AI Knowledge Center
Three Lines Model
The Institute of Internal Auditors Leadership
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, Christina Brune sits down with Randolph Sergent, executive vice president and general counsel at CareFirst BlueCross BlueShield, to discuss why he decided to pursue the Certified Internal Auditor (CIA) designation despite spending his career in the legal profession. Sergent shares how earning the CIA helped him better understand audit planning, enterprise risk management, and the role of internal audit within an organization. The conversation also explores leadership, continuous learning, professional development, and why executives should invest in understanding the functions they support.
HOST: Christina Brune
Director of Certifications Outreach and Engagement, Institute of Internal Auditors



GUEST: Randolph Sergent, CIA
Executive Vice President and General Counsel, CareFirst BlueCross BlueShield


 





KEY POINTS:
Introduction and Career Journey [00:00:42-00:01:15]
Why a General Counsel Pursued the CIA [00:01:16-00:03:00]
What He Learned About Internal Audit and Standards [00:03:01-00:05:00]
How the CIA Improved Conversations With the CAE [00:05:01-00:07:25]
Balancing Executive Leadership and CIA Studies [00:07:26-00:10:00]
Customer Service and Communication in Internal Audit [00:10:01-00:11:04]
Study Strategy and Preparing for the Exams [00:11:05-00:12:14]
Enterprise Risk Management and Audit Planning [00:12:15-00:13:59]
How Audit Knowledge Changed Leadership Conversations [00:14:00-00:14:51]
Creating a Culture of Continuous Learning [00:14:52-00:17:01]
Leading by Example as an Executive [00:17:02-00:18:14]
Why Leaders Should Invest in Understanding Their Teams [00:18:15-00:21:16]
Advice for Executives Considering the CIA [00:21:17-00:22:49]
Thoughts on the CIA Challenge Exam [00:22:50-00:24:34]
Final Thoughts on Career Growth and Lifelong Learning [00:24:35-00:25:30

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
CIA Challenge Exam
Global Internal Audit Standards
Vision 2035
Become a Certified Internal Auditor (CIA)
IAP (Internal Audit Practitioner)
Certification Candidate Handbook
Certificate Programs
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, 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, A senior living facility's business manager exploits the trust of vulnerable elderly residents. The long-term deception involves as many as 104 residents or their families and more than $1.6 million. 
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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