All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit
In this companion episode to Internal Auditor magazine's "Most Likely to Innovate" article, Adrian Romero talks with Emerging Leaders Ashley Morrone and Nisha Nair about building careers shaped by innovation, curiosity, and continuous improvement. They discuss the importance of mentorship and psychological safety, practical uses of AI in audit work, and why innovation does not always require a major transformation. The conversation also explores starting small with new technology, speaking up at any career level, and turning good ideas into meaningful change.
HOST:
Adrian Romero, CIA
Principal and Practice Leader, Kaufman Rossin
2019 Emerging Leader



GUESTS:
Ashley Morrone, CIA
Financial Services Internal Audit Manager, Crowe
2024 Emerging Leader  
 

 Nisha Nair, CIA, FCCA, ACMA, CGMA, CFE
Internal Audit Specialist, United Arab Emirates' Federal Authority for Nuclear Regulation
2024 Emerging Leader 



KEY POINTS:
Introduction and Career Paths in Internal Audit [00:00–03:54]
Opportunities, Mentorship, and Psychological Safety [03:55–07:58]
What Innovation Really Means in Internal Audit [07:59–10:27]
Using AI to Reduce Repetitive Audit Work [10:28–13:42]
AI Implementation and Shifting to Higher-Value Work [13:43–15:07]
Continuous Improvement and the "What's the Wow?" Mindset [15:08–17:19]
Starting Small With AI and Scaling Responsibly [17:20–19:42]
Building vs. Buying AI Solutions [19:43–21:06]
Why Early-Career Auditors Should Speak Up [21:07–24:16]
Creating a Culture Where Ideas Are Heard [24:17–26:00]
Advice for Building a Career That Creates Change [26:01–29:12]
Final Thoughts [29:13–30:20]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Most Likely to Innovate — Internal Auditor magazine (October Issue)
Global Internal Audit Standards
Internal Auditing Competency Framework
Knowledge Center: Artificial Intelligence
 Article: 5 Ways to Build Internal Audit's AI Skills
Global Knowledge Brief: Innovation and Technology Part 1: Internal Audit's Role in Technology Assurance
Internal Audit Foundation Research
Visit The IIA's website or YouTube channel for related topics and more.

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All Things Internal Audit: Fraud Podcast
"A Full-Court 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 university's polished image hides a problem that starts with four sheets of paper and a fully booked calendar. What begins as a routine audit of athletic department accounts turns into a trail of redirected checks, lookalike bank accounts, and hesitant answers from a trusted insider.
Access the full article here.
Read the October 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 Tech
In this episode, Elizabeth Sullivan talks with Anthony Pugliese and Matt Pearman about Pugliese's experience when he  joined a global cybersecurity audit at Barclays. They discuss how the team planned and scoped an audit of a cloud platform used to build and run artificial intelligence, the value of senior leadership involvement, and the importance of balancing structure with flexibility. The conversation also explores cyber resilience, third-party risk, leadership engagement, and translating complex cybersecurity observations into meaningful information for executives and boards.

HOST:
Elizabeth Sullivan, CIA, CRMA, CCSA,
Senior Vice President and Chief Risk and Audit Officer, Washington Metropolitan Area Transit Authority

 

GUESTS:
Anthony Pugliese, CIA, CPA
President and CEO, The Institute of Internal Auditors

 

Matt Pearman, CIA, CISA, CISM, CISSP
Chief Internal Auditor for the Chief Operating Officer, Barclays

 

KEY POINTS:
(00:00) Introduction
(00:37) Goals of the Barclays Cloud AI Platform Audit
(01:34) How a Chapter Event Led to an Invitation
(03:00) Teamwork and Collaboration in Kickoff Sessions
(05:02) Balancing Structure With Flexibility
(07:18) New Hire Development and Hands-On Management
(08:21) Prioritizing Key Controls When Setting Scope
(09:28) Gathering and Challenging Evidence
(10:43) The Value of Curious, Thoughtful Questions
(11:56) Senior Leadership Support Builds Credibility
(13:54) Adding Context Without Impairing Independence
(16:43) Cyber Resilience, Governance, and Third-Party Risk
(19:24) Translating Technical Findings Into Business Implications
(22:05) Showing the Discipline Behind Each Engagement
(24:24) Lessons in Rigor, Relevance, and Common Sense
(27:32) Future IIA Standards, Guidance, and Training

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Cybersecurity Topical Requirement
Third-Party Topical Requirement
Artificial Intelligence Knowledge Center
Elevating Internal Audit Communication With the Board
Vision 2035
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 Amy Fread about how AI, automation, and business transformation are reshaping internal audit. They discuss how auditors can become involved earlier in organizational change, communicate more effectively with stakeholders, evaluate third-party risk, and identify opportunities for cosourcing. Amy also shares why the profession is moving toward continuous monitoring, risk sensing, and more data-driven assurance.

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











GUEST: Amy Fread, CISA
 Audit & Assurance Principal, Deloitte & Touche LLP











KEY POINTS:
Introduction [00:00–00:39]
How Internal Audit Is Evolving [00:40–02:46]
Getting Involved Earlier in Business Transformation [02:47–04:12]
Making Audit Reports More Useful [04:13–05:55]
AI Governance and Internal Audit Use Cases [05:56–08:28]
Assessing Third-Party Risk and Cost Recovery Opportunities [08:29–10:07]
When to Consider Cosourcing [10:08–11:30]
Measuring Value Beyond Dollars Recovered [11:31–12:23]
Turning Risk Data Into Action [12:24–14:05]
The Future of Internal Audit [14:06–15:15]
IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Global Internal Audit Standards
Artificial Intelligence Knowledge Center
Third-Party Topical Requirement
Continuous Auditing and Monitoring
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, Richard Penfil talks with Cory Missimore about how quantum computing could threaten current encryption, why "harvest now, decrypt later" attacks require organizations to prepare today, and how internal auditors can assess quantum readiness. They also discuss cryptographic inventories, third-party exposure, crypto agility, regulatory developments, and practical steps organizations can take to prepare without overreacting.

HOST: Richard Penfil,
Founder, AssureSwarm










GUEST: Cory Missimore, CISSP, CDPSE, CISM, CIPP
Senior Information Security Compliance Analyst, American Institutes for Research










KEY POINTS:
Introduction [00:00–00:47]
Quantum Computers vs. Traditional Computers [00:47–01:44]
Why Organizations Should Prepare Now [01:45–03:18]
Cryptographic Inventories and Accountability [03:19–05:27]
"Harvest Now, Decrypt Later" Attacks [05:28–07:42]
The Emerging Regulatory Landscape [07:43–09:33]
Three Questions for Assessing Quantum Readiness [09:34–13:11]
Third-Party and Vendor Exposure [13:12–15:01]
Integrating Quantum Risk Into Existing Audits [15:02–17:49]
Warning Signs and Regulatory Developments [17:50–20:27]
How Quantum Computing and AI Could Develop Together [20:28–22:13]
Practical Steps Organizations Can Take Today [22:14–24:42]
Final Thoughts [24:43–25:36]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Global Internal Audit Standards
Cybersecurity Topical Requirement
Cybersecurity Part 3: Cybersecurity Third-Party Risk Management
All Things Internal Audit Tech: Quantum Computing
All Things Internal Audit Tech: Quantum Is Coming for Your Encryption. Now What?
The Big Idea: Quantum Computing
Visit The IIA's website or YouTube channel for related topics and more.

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