All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit
AI regulation is no longer on the horizon. It's here. In this episode, Ernest Anunciacion talks with Marco Horvat about how global AI regulations are reshaping governance, risk management, and the role of internal audit. They discuss why regulators are prioritizing risk to individuals and how AI governance spans the full system life cycle.

HOST:
Ernest Anunciacion, CIA
Head of Product Marketing, MindBridge AI
 
GUEST:
Marco Horvat, CPA
Senior Vice President of Business Transformation, ELB Learning
 




KEY POINTS:
Introduction and episode overview [00:00:01 – 00:00:28]

Why AI regulation is accelerating globally [00:00:56 – 00:01:26]

How regulators are redefining risk as harm to individuals [00:01:35 – 00:02:18]

EU-style risk tiering and prohibited vs. high-risk AI use cases [00:02:37 – 00:03:36]

Human-in-the-loop expectations and judgment-based AI decisions [00:03:36 – 00:04:11]

What regulators expect organizations to demonstrate [00:04:31 – 00:05:32]

Internal audit's expanding role across the AI life cycle [00:05:38 – 00:06:39]

Readiness assessments and the challenge of locating AI use [00:06:59 – 00:07:27]

AI literacy skills auditors need today [00:07:43 – 00:09:29]

Explainable AI, hallucinations, and model drift [00:08:21 – 00:09:29]

Common audit gaps: shadow AI, monitoring, and third-party risk [00:09:44 – 00:12:00]

Why vendor AI does not transfer accountability [00:12:02 – 00:12:21]

What internal audit teams should be doing right now [00:12:32 – 00:14:28]

Balancing continuous monitoring with new risk exposure [00:13:48 – 00:14:20]

Partnering with legal and compliance on AI governance [00:14:40 – 00:15:10]

Final takeaways: AI regulation is no longer theoretical [00:15:28 – 00:16:31]


IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
GAM 2026
2026 Analytics, Automation and AI Virtual Conference
AI Knowledge Centers
Learning Solutions: European Union Regulations
Learning Solutions: Leveraging Artificial Intelligence in Internal Audit
Global Internal Audit Standards
 
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
Deepfakes are reshaping fraud, trust, and evidence, and challenging what organizations can rely on as "proof." In this episode, Andrew Guasp speaks with Corey Chadderton about how AI-generated media is being used to impersonate leadership and bypass controls, why the barriers to entry have collapsed, and what internal auditors must do to strengthen governance, training, and response as these risks accelerate into 2026.

HOST:
Andrew Guasp, CIA, CFE
Senior manager, Standards & Professional Guidance, The IIA

GUEST:
Corey Chadderton, IAP
Internal Auditor, Barbados Water Authority






KEY POINTS:
Introduction to Deepfakes and Audit Risk [00:00:02–00:00:40]

What Are Deepfakes and Why Auditors Must Pay Attention [00:00:40–00:02:40]

How Deepfake Technology Works (Without Becoming a Technical Expert) [00:02:50–00:04:10]

Deepfakes as a "Force Multiplier" for Fraud [00:04:20–00:06:22]

Real-World Deepfake Fraud and Governance Failures [00:06:24–00:08:36]

Reputational Risk, Content Monitoring, and Trust Breakdown [00:08:36–00:09:32]

Where Organizations Are Most Vulnerable Today [00:09:51–00:12:59]

Applying Cyber Testing Techniques to Deepfake Risk [00:13:10–00:13:55]

Red Flags and Indicators of Manipulated Media [00:14:04–00:16:10]

The Power of the Pause and Training Against Urgency Attacks [00:16:13–00:18:22]

Limits of Deepfake Detection Tools and the Human Factor [00:18:28–00:22:01]

Professional Skepticism Beyond the Audit Function [00:22:01–00:23:51]

Internal Audit's Advisory Role in Policies and Incident Response [00:24:02–00:27:14]

Staying Ahead Through Continuous Risk Assessment [00:27:23–00:30:04]

Closing Thoughts [00:30:04–00:30:19]


IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
GAM 2026
AI Knowledge Centers
CEO Message: Combating Deepfakes
Global Internal Audit Standards
 
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, Eric Wilson talks with Dr. Kelly Richmond Pope about the psychology behind fraud, why ordinary people commit unethical acts, and how trust, pressure, and culture shape fraud risk. They explore accidental versus intentional perpetrators, cognitive blind spots, whistleblowing challenges, and what auditors can do to better detect and prevent fraud. 



HOST:
Eric Wilson, CIA
Director of Internal Audit & Chief Audit Executive, Gulfport Energy
 
GUEST:
Kelly Richmond Pope, CPA, PhD
Forensic Accounting Professor, DePaul University
https://www.kellyrichmondpope.com/



KEY POINTS:
Introduction to Fraud Psychology [00:00:02–00:00:32]

What Sparked an Interest in Fraud and Human Behavior [00:00:32–00:03:33]

Why Fraud Is Often Committed by "Ordinary" People [00:03:33–00:04:21]

Pressure, Life Events, and the Path to Fraud [00:04:21–00:06:48]

Thrill-Seeking, Power, and the Adrenaline Factor [00:06:58–00:08:20]

Intentional, Accidental, and Righteous Fraud Explained [00:08:20–00:10:18]

Why Accidental Perpetrators Are the Hardest to Detect [00:08:40–00:10:18]

Cognitive Blind Spots and the Role of Trust [00:10:19–00:13:46]

Lessons from One of the Largest Municipal Fraud Cases [00:12:29–00:13:46]

The Difficult Reality of the Internal Auditor's Role [00:13:46–00:15:38]

When and Why to Bring in Third-Party Investigators [00:15:52–00:16:16]

Cultural Warning Signs That Fraud Risk Is Increasing [00:16:36–00:17:51]

Charisma, Likability, and Fraud Risk [00:17:51–00:19:07]

Managing Relationships While Maintaining Objectivity [00:18:20–00:20:12]

Behavioral Red Flags Auditors Should Not Ignore [00:20:16–00:22:50]

Narcissism, Leadership, and Corporate Environments [00:22:50–00:23:38]

Why Whistleblowing Is So Difficult [00:23:59–00:25:59]

A Critical Mindset Shift for Auditors [00:26:11–00:26:33]

Closing Thoughts and Practical Takeaways [00:26:33–00:27:16]


IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Global Practice Guide: Internal Auditing and Fraud, 3rd Edition
Vision 2035
2026 Fraud Unmasked Virtual Conference
Global Internal Audit Standards
Internal Auditor Magazine: "Playing the Long Game" (Eric Wilson's article)
Webinar: Internal Auditing and Human Personality: Compatibility Mapping
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 talks with Dan Fornelius about the skills internal auditors need in 2026 and how to deliver real advice, insight, and foresight that leaders value. They discuss earning a seat at the table, balancing advisory work with independence, aligning audit work to strategy, and how AI and analytics are transforming internal audit. The conversation highlights the shift toward strategic, insight-driven auditing and what auditors must do to stay relevant.


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

GUEST:
Dan Fornelius, CIA
Director & Integrated Risk Leader, CrossCountry Consulting
IIA North Jersey Chapter Board Member 


 


KEY POINTS:
 
Introduction and the Evolution of Internal Auditing [00:00:02–00:00:39]

Defining Advice, Insight, and Foresight in Internal Audit [00:00:39–00:01:16]

Earning a Seat at the Table Through Early Engagement [00:01:16–00:02:00]

Aligning Audit Work With Organizational Strategy [00:02:42–00:03:33]

Using Business Language to Drive Impact and Value [00:03:37–00:04:20]

Balancing Advisory Services and Independence [00:04:32–00:06:40]

Independence vs. Objectivity: Reframing the Debate [00:07:02–00:08:35]

Providing Real-Time Guidance on Emerging Risks [00:09:12–00:10:27]

Why Internal Audit's Holistic View Drives Insight [00:10:31–00:11:24]

Defining and Delivering Actionable Insights [00:11:26–00:16:01]

Using Data, Analytics, and Early Warning Indicators [00:12:21–00:15:27]

Technology and AI as Enablers of Better Storytelling [00:16:12–00:18:33]

How AI Frees Auditors to Focus on the "So What" [00:18:45–00:21:06]

Skills and Attributes of the Future Auditor [00:21:22–00:23:25]

Why Communication and Questioning Matter More Than Ever [00:23:25–00:25:01]

Final Reflections on Value-Driven Internal Auditing [00:25:01–00:26:16]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
2026 Fraud Unmasked Virtual Conference
Global Internal Audit Standards
Vision 2035
Advice and Resources
Knowledge Centers Artificial Intelligence
All Things Internal Audit: Advisory Work: How to Consult
Learning Solutions: The Advisory Engagement

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, Pamela Stroebel Powers and James Rose unpack the new Global Practice Guide: Developing an Internal Audit Strategy, created to support Standard 9.2 in the Global Internal Audit Standards. They discuss why strategy is essential for internal audit functions, how it differs from the audit plan, and the importance of foresight, scenario analysis, and continuous development. They also explore the connection between strategy and performance measurement, and how these tools help internal auditors stay aligned with organizational objectives.

HOST:
Pamela Stroebel Powers, CIA, CGAP, CRMA, CPA
Director of Professional Guidance, Public Sector, The IIA

GUEST:
James Rose, CIA, CRMA, CPA, CISA
Managing Director, Sunhawk Consulting
Member, International Internal Audit Standards Board (IIASB)



KEY POINTS:
Introduction to the New Global Practice Guide [00:00:02–00:00:30]

Why Internal Audit Needs Its Own Strategy [00:00:51–00:01:33]

How Internal Audit Strategy Differs from Organizational Strategy [00:01:55–00:03:39]

Continuous Improvement as a Strategic Mindset [00:03:42–00:04:44]

Strategy vs. the Internal Audit Plan [00:04:55–00:07:54]

Building Capabilities for the Future, Not Just Executing Audits [00:05:35–00:07:33]

Foresight and Scenario Analysis in Internal Audit Strategy [00:08:01–00:14:39]

Predicting the Future: Preparing Internal Audit for Multiple Scenarios [00:10:19–00:13:54]

Linking Strategy to Performance Measurement (Standard 12.2) [00:15:21–00:19:59]

Balancing Required vs. Aspirational Performance Measures [00:16:40–00:19:26]

Using Strategy and Measurement to Strengthen Governance Assurance [00:19:26–00:20:39]

Wrap-Up and Available Companion Tools [00:21:20–00:23:09]


IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Global Practice Guide: Developing an Internal Audit Strategy
Vision 2035
2026 Fraud Unmasked Virtual Conference
Global Internal Audit Standards
Performance Measurement Tool
Internal Auditing Competency Framework Templates
Visit The IIA's website or YouTube channel for related topics and more.

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