All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to Internal Auditor magazine's "Human Capital Risk in an AI World" article, Tom Diamante talks with Manuel London and Richard Chan about how AI can help organizations identify behavioral, cultural, operational, and decision-making risks earlier, while also creating concerns around bias, surveillance, employee trust, and misuse. The conversation also explores internal audit's role in auditing AI, supporting responsible implementation, and helping organizations balance risk mitigation with innovation.
HOST: Tom Diamante, Ph.D.
President and Organizational Psychologist, Diamante Metrics LLC







GUEST: Manuel London, Ph.D.
Professor of Management, Stony Brook University
 
Richard Chan, Ph.D.
Professor, Stony Brook University










KEY POINTS:
Introduction [00:00-00:00:42]
Defining Human Capital Risk and AI's Role [00:00:43-00:04:13]
Bias, Mistrust, and Employee Adoption [00:04:14-00:07:26]
AI Monitoring and Surveillance Concerns [00:07:27-00:10:27]
Internal Audit's Role in AI Governance [00:10:28-00:14:10]
Responsible Deployment, Transparency, and Trust [00:14:11-00:17:32]
AI as a Tool for Positive Risk and Innovation [00:17:33-00:19:24]
Balancing Innovation With AI Guardrails [00:19:25-00:22:23]
AI's Value to Boards and Governance [00:22:24-00:25:56]
Building a Healthy AI Risk Culture [00:25:57-00:27:08]
Human Capital Risk, HR, and Internal Audit [00:27:09-00:29:15]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Human Capital Risk in an AI World — Internal Auditor magazine (August Issue)
Global Internal Audit Standards
Update: Human Capital at Risk
Knowledge Center: Artificial Intelligence
 
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, Charles King sits down with Shane Negangard to look at enterprise risk management not as a compliance exercise, but as one of the most powerful tools an internal audit leader can have -- if it's built and run the right way. They break down how to establish an ERM program from the ground up, secure executive buy-in, and use ERM as a flywheel for deeper relationships across the organization.


HOST: Charles King, CIA, CCSA
AI and Internal Audit Leader, KPMG 









GUEST: Shane Negangard, CIA, CRMA
Head of Internal Audit, Workiva
 
 










KEY POINTS:
Introduction [00:00:00-00:01:25]
Technology, AI, and Evolving Internal Audit [00:01:26-00:03:46]
Why ERM Is a "Secret Weapon" [00:03:47-00:05:46]
Building Executive Buy-In for ERM [00:05:47-00:07:05]
Making ERM More Than a Compliance Exercise [00:07:06-00:10:08]
Risk Ownership, Trust, and Accountability [00:10:09-00:13:29]
Turning Risk Discussions Into Action [00:13:30-00:15:47]
Using AI to Strengthen ERM [00:15:48-00:18:03]
Scenario Planning and ERM Maturity [00:18:04-00:19:25]
Using ERM to Develop Internal Audit Teams [00:19:26-00:21:10]
Expanding Risk Ownership Across the Organization [00:21:11-00:23:12]
Internal Audit's Role as an ERM Facilitator [00:23:13-00:25:45]
Final Thoughts [00:25:46-00:25:56]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Statements of Position
Risk in Focus
Global Best Practices: Transforming Audit Through AI
 
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 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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