All Things Internal Audit

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
 
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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
 
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The Institute of Internal Auditors Presents: All Things Internal Audit 


In this episode, Ahmed Sharif Hawky and Emmanuel Pascal discuss why greenwashing is no longer just a reputational risk, but also a governance and assurance challenge. Together they break down how greenwashing qualifies as legal misrepresentation, why most control environments are far weaker than leadership realizes, and what a practical audit approach looks like — from mapping sustainability claims across  channels to using data analytics and intensity ratios to test what companies report and what they don't.
 

 
HOST: Ahmed Sharif Shawky, CIA, CPA
CEO, SustainGRC


GUEST: Emmanuel Pascal, CIA, CRMA, CFE
CEO, Condor Strike 
Member, Committee of Research and Education Advisors, Internal Audit Foundation


 
KEY POINTS:
Introduction [00:00-00:00:50]
Defining Greenwashing [00:00:50-00:02:14]
Political Backlash vs. Regulatory Reality [00:02:16-00:03:21]
Greenwashing as Misrepresentation [00:03:24-00:06:13]
Global Greenwashing Regulations [00:06:13-00:07:16]
Greenwashing as Value Fraud [00:07:22-00:11:07]
Assessing Greenwashing Risk [00:11:14-00:13:49]
Green Strategy and Red Flags [00:13:50-00:14:48]
Using Data Analytics to Test Sustainability Claims [00:14:48-00:18:10]
Building a Strong Control Framework [00:18:13-00:19:27]
Internal Audit's Approach to Greenwashing Risk [00:19:27-00:20:58]
Training Auditors on Sustainability [00:20:58-00:21:52]
DWS Greenwashing Case [00:21:52-00:23:42]
2026 International Conference Promo [00:23:47-00:24:18]
Closing [00:24:25-00:24:34]
IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
2026 IIA International Conference
Knowledge Centers: Environmental, Social, and Governance
Global Internal Audit Standards
Vision 2035
Global Perspectives & Insights: Sustainability
All Things Internal Audit: Unmasking Greenwashing
On the Frontlines: Greenwashing and Closing the Authenticity Gap
Five Questions: Preventing Greenwashing
Fighting Greenwashing Fraud Using Data Analytics
 
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The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Pam Strobel Powers and Mark Maraccini discuss The IIA's recently updated Global Practice Guide Auditing Procurement in the Public Sector. They walk through the three pillars that make public sector procurement unique, explain how to distinguish a vendor from a subrecipient, and share why fraud risk in procurement deserves its own lane in your audit approach.

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Use the code May20% and access the offer here.
HOST: Pamela Stroebel Powers, CIA, CGAP, CRMA, CPA
Director of Professional Guidance, Public Sector, The IIA



GUEST: Mark Maraccini, CIA, CPA
Partner, Crowe LLP
Member, International Internal Audit Standards Board
 



 


KEY POINTS:
Introduction [00:00:02 - 00:00:30]

What Makes Public Sector Procurement Unique [00:01:07 - 00:04:16]
Transparency in Procurement [00:01:37 - 00:02:42]

Fairness and Equity in Procurement [00:02:42 - 00:03:31]

Legal and Regulatory Compliance [00:03:31 - 00:04:16]


Vendor vs. Subrecipient: Key Differences [00:05:24 - 00:08:44]

Applying the Procurement Lifecycle [00:09:34 - 00:10:54]

Using Risk and Control Matrices [00:11:23 - 00:12:54]
Manual vs. Technology-Driven Risk Assessment [00:11:48 - 00:12:33]


Fraud Risk in Procurement [00:13:24 - 00:15:31]

Equity and Supplier Diversity Programs [00:17:49 - 00:20:11]

Auditing Program Effectiveness vs. Compliance [00:20:47 - 00:21:28]

Final Thoughts [00:21:28 - 00:21:50]


IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Global Practice Guide: Auditing Procurement in the Public Sector, 2nd Edition
Online Exclusive: AI in Public Sector Procurement
Audit Tool: Procurement Risks and Controls for the Public Sector Examples
Third-Party Topical Requirement
Global Internal Audit Standards
Knowledge Centers: Public Sector
Certifications May Sale
Visit The IIA's website or YouTube channel for related topics and more.

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