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All Things Internal Audit

The Institute of Internal Auditors
All Things Internal Audit
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109 episodios

  • All Things Internal Audit

    Who Audits the Internal Auditor? Self-Regulation as Internal Audit's Superpower

    03/03/2026 | 26 min
    The Institute of Internal Auditors Presents: All Things Internal Audit 
     
    In this episode, Mike Jacka and Tshepo Mofokeng tackle one of the most common questions internal auditors face: Who audits the auditors? They break down how the quality assurance and improvement program (QAIP), professional standards, peer reviews, and self-regulation protect the integrity of the profession. They discuss how quality assurance strengthens credibility with boards, builds trust with stakeholders, and positions internal audit as a strategic advisor.
     
    HOST: Mike Jacka, CIA, CPA, CPCU, CLU
    Chief Creative Pilot at Flying Pig Audit, Consulting, and Training Solutions


     



    GUEST: Tshepo Mofokeng, CIA, CRMA
    CAE, Sefako Makgatho Health Sciences University
    Global Board of Directors, The IIA







     
    KEY POINTS:

    Introduction: Who Audits the Auditors? [00:00:06–00:01:23]
    What QAIP Really Means and Why It Matters [00:01:29–00:02:43]
    The Role of Standards in Professional Legitimacy [00:03:05–00:03:58]
    Explaining Self-Regulation to the Board vs. Management [00:04:02–00:06:06]
    Addressing Defensiveness and Educating Peers [00:06:52–00:08:10]
    Moving from Compliance to Credibility in Quality Reviews [00:08:43–00:11:28]
    Measuring Impact, Not Just Audit Volume [00:12:01–00:13:39]
    Marketing Internal Audit's Value Through Quality [00:14:02–00:14:30]
    Finding Time for Quality Assurance Work [00:14:40–00:15:22]
    Real-World Example: How Peer Review Strengthened Trust [00:15:24–00:17:48]
    When Weak Self-Regulation Damages Trust [00:17:52–00:20:48]
    The Future of QAIP and Vision 2035 [00:21:02–00:23:19]
    Internal Audit's "Superpower" with the Board [00:23:21–00:25:11]
     
    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 Internal Audit Standards
    Quality Assurance and Improvement Program
    Vison 2035
    Become a Certified Internal Auditor (CIA)
    2026 Analytics, Automation and AI Virtual Conference


     
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  • All Things Internal Audit

    Trust Is the Currency: How Internal Audit Proves Its Value in Fast-Moving Organizations

    24/02/2026 | 41 min
    The Institute of Internal Auditors Presents: All Things Internal Audit 
     
    In this episode, Scott Madenburg and Sanjay Vadlamani talk trust; and why it's the defining currency of internal audit. From hyper-growth environments to large, mature organizations, they discuss how audit teams can build credibility, and deliver value without slowing the business down. Through real-world use cases; including AI-assisted code reviews, ERP implementations, and building an internal audit function from scratch, they share practical examples of how trust enables earlier insights, stronger controls, and a true seat at the table.
     
    HOST: Scott Madenburg, CIA, CISA, CRMA
    Founder and President, ARC Hybrid Corporation

     



    GUEST: Sanjay Vadlamani, CIA, CISA, CISM, CRISC
    Senior Manager, Internal Controls, PayJoy






     
    KEY POINTS:

    Defining Trust in Internal Audit [00:01:27 – 00:03:17]
    Holistic Risk and Connected Controls [00:03:55 – 00:07:01]
    Bridging the Gap Between Audit and Leadership [00:07:15 – 00:10:18]
    Small vs. Large Organization Trust Challenges [00:11:45 – 00:13:56]
    High-Growth Tension: Will Audit Slow Us Down? [00:14:14 – 00:16:51]
    AI-Assisted Code and "Slow Down to Speed Up" [00:17:01 – 00:18:53]
    Building Trust from Scratch in a Developing Organization [00:19:09 – 00:23:19]
    Early Insight Through ERP Implementation [00:23:49 – 00:26:02]
    Rolling Up Sleeves: Creating SOPs and Process Improvements [00:26:25 – 00:28:35]
    Where Audit Can Undermine Trust [00:29:28 – 00:33:16]
    Audit Committee Alignment and Expectation Management [00:33:16 – 00:36:44]
    The Next 6–12 Months: AI Literacy and Critical Thinking [00:37:00 – 00:40:52]
     
    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 Internal Audit Standards
    Resources: Governance
    Course: Building Stakeholder Relationships
    Course: Effective Communication and Conflict Resolution for Internal Auditors
    GAM 2026


     
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  • All Things Internal Audit

    Supply Chain Risk: From Operational Disruptions to Strategic Business Risk

    17/02/2026 | 47 min
    The Institute of Internal Auditors Presents: All Things Internal Audit 
     
    In this episode, Adam Ross is joined by Filipe Ribeiro and Julien Perreault to discuss how supply chain risk has evolved into an interconnected, enterprisewide challenge. They discuss where organizations underestimate exposure, how risks quietly accumulate across the value chain, and why internal audit is uniquely positioned to identify blind spots before disruptions escalate. The conversation spans real-world examples from agriculture and highly regulated industries, third-party risk, continuous monitoring, and the growing impact of automation and AI on supply chains.
     
    HOST: Adam Ross, CIA, CISA
    Partner, Grant Thornton Advisors LLC





    GUEST: Filipe Ribeiro, CIA, CRMA, CFE
    Group Internal Audit Manager, Aldar




    Julien Perreault, CPIM, MBA
    Experienced Manager, Sourcing and Supply Chain Advisory, Grant Thornton Advisors LLC





     
    KEY POINTS:

    Introduction to Modern Supply Chain Risk [00:00:02–00:01:22]
    From Operational Inconvenience to Strategic Risk [00:01:22–00:02:24]
    Why Supply Chain Risk Is Now Systemic and Enterprisewide [00:02:32–00:03:11]
    Where Organizations Commonly Underestimate Exposure [00:03:22–00:04:33]
    When "Green Dashboards" Mask Emerging Risk [00:03:33–00:05:08]
    How Informal Workarounds Quietly Accumulate Enterprise Risk [00:05:08–00:05:47]
    Agricultural Case Study: How Small Upstream Delays Become Major Downstream Failures [00:05:53–00:07:52]
    Using Continuous Monitoring to Detect Hidden Timing and Dependency Risks [00:07:57–00:12:26]
    Supply Chain Risk in Remote, Capital-Intensive, and Highly Regulated Environments [00:12:54–00:15:25]
    Balancing Regulatory Compliance and Operational Efficiency [00:15:42–00:18:55]
    Procure-to-Pay Risk and the Rise of Operational "Noise" [00:19:14–00:21:01]
    When Exceptions Become the Normal Operating Model [00:21:01–00:23:15]
    Third-Party Risk as a Business Resilience Issue [00:25:15–00:27:12]
    Governance, Speed of Business, and Supplier Ecosystems [00:27:12–00:30:25]
    Managing Supplier Concentration Risk Without Sacrificing Resilience [00:31:20–00:35:04]
    Geographic and Cultural Complexity as an Underestimated Risk Driver [00:35:36–00:37:27]
    How Internal Audit Can Add Value Without Compromising Independence [00:38:35–00:41:29]
    Emerging Risks: Automation, AI, Data Quality, and Governance Lag [00:41:47–00:46:18]
    Final Thoughts on the Future of Supply Chain Risk [00:46:29–00:47:05]

     
    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 Internal Audit Standards
    Third-Party Topical Requirement
    Continuous Auditing and Monitoring, 3rd Edition
    Boardroom: Breaks in the Chain
    GAM 2026


     
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  • All Things Internal Audit

    Fraud Podcast: The Fall of the Trusted Leader

    10/02/2026 | 7 min
    All Things Internal Audit: Fraud Podcast
    "The Fall of the Trusted Leader"
    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 small-town bank built on trust begins to unravel when a persistent internal auditor notices patterns that don't quite add up. What starts as a routine review of commercial lending reveals missing records, suspicious payment activity, and mounting resistance from leadership. As regulators step in, the true scope of the scheme comes into focus, exposing how unchecked authority and weakened controls can bring down even the most trusted institutions.
    Access the full article here.
    Read the February 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 Bank Everyone Trusted (00:00:23)

    Part 2: Patterns Don't Lie (00:01:55)

    Part 3: Pressure Builds (00:03:07)

    Part 4: What the Files Revealed (00:04:30)

    Part 5: The Cost of Trust (00:06:06)


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  • All Things Internal Audit

    Five Years In: Anthony Pugliese on Leading a Global Profession Through Change

    03/02/2026 | 42 min
    The Institute of Internal Auditors Presents: All Things Internal Audit 
     
    In this special milestone episode, Terry Grafenstine sits down with Anthony Pugliese to reflect on five years of leadership at The IIA. He shares what it's meant to lead a global profession during a period of unprecedented change, from modernizing the Standards and advancing advocacy to strengthening the talent pipeline and navigating cultural complexity across more than 100 countries. The conversation discusses leadership through influence, professional judgment, integrity, and what it truly means to represent an entire profession on the world stage. 
     
    HOST: Terry Grafenstine, CIA, CPA, CGAP, CISSP, CISA
    Former Global Chair, The Institute of Internal Auditors


    GUEST: Anthony Pugliese, CIA, CPA, CGMA, CITP
    President & CEO, The Institute of Internal Auditors




     
    KEY POINTS:

    Introduction and Five Years of Leadership [00:00:02–00:02:47]
    What Makes Leading a Global Professional Association Unique [00:03:03–00:06:16]
    Leading Through Influence, Buy-In, and Indirect Authority [00:06:27–00:08:08]
    The Weight of Representing an Entire Profession [00:08:15–00:10:17]
    Building a Truly Global Culture at The IIA [00:10:39–00:13:53]
    Balancing Legacy With the Changing Needs of the Profession [00:14:01–00:16:10]
    Advice for New and Emerging Internal Audit Leaders [00:17:01–00:19:11]
    What Strong Internal Audit Leadership Looks Like Today [00:19:44–00:23:13]
    What the CEO Role Looks Like Behind the Scenes [00:24:00–00:27:40]
    Managing Diverse Perspectives Across a Global Profession [00:27:48–00:29:27]
    How the Pace of Change Has Redefined the Role [00:30:10–00:32:16]
    Staying Grounded Amid Travel, Pressure, and Responsibility [00:32:23–00:34:06]
    What Anthony Hopes Members Feel From This Chapter of Leadership [00:34:19–00:36:35]
    The Most Meaningful Part of Leading The IIA [00:37:26–00:39:47]
    Final Reflections on the Future of the Profession [00:39:56–00:41:35]
    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:
    Vision 2035
    Global Internal Audit Standards
    About Us: Anthony J. Pugliese


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All Things Internal Audit is a podcast sharing news and practical knowledge for internal auditors. Produced by The Institute of Internal Auditors, each episode features insightful interviews with knowledgeable pros, timely tips and the latest news about the profession. All Things Internal Audit is available everywhere you get podcasts. Visit www.theiia.org for more information.
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