All Things Internal Audit

• Human Capital Risk: What Every Auditor Should Know

  The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Jacka and Yvette Adams talk about one of the most important, and often overlooked, risk areas — human capital management. From talent shortages and upskilling to culture, fraud, and AI, they unpack how people strategy connects directly to organizational success. Hear how auditors can assess workforce risks, build better relationships with HR, and ensure that governance around both people and technology keeps pace with change. HOST: Mike Jacka, CIA, CPA Chief Creative Pilot, Flying Pig Audit, Consulting, and Training Solutions    GUEST: Yvette Adams, CIA, CRMA Senior Audit Manager, Zions Bancorporation   KEY POINTS: Introduction [00:00–00:00:39] Defining Human Capital Management [00:00:44–00:01:26] Why People Strategy Matters [00:01:26–00:01:50] Top Workforce Risks and Skill Gaps [00:02:36–00:03:37] Upskilling as a Continuous Practice [00:04:16–00:05:51] Talent Retention and Strategy Alignment [00:05:54–00:07:34] Internal Audit's Role in Talent Strategy [00:07:34–00:08:16] Building Trust with HR and Audit Clients [00:08:23–00:09:37] Hybrid Work and Relationship Building [00:10:07–00:11:03] Common HR and Payroll Frauds [00:11:51–00:13:07] AI Governance and Human Oversight [00:14:01–00:14:35] Auditing Culture, Ethics, and Engagement [00:15:04–00:16:44] Using Surveys and Exit Interviews for Insight [00:15:59–00:16:33] Emerging Workforce Risks [00:19:08–00:20:21] Balancing Technology and Humanity [00:21:02–00:21:40] Values, Incentives, and Ethical Governance [00:23:14–00:25:38] Final Thoughts [00:25:38–00:25:49] THE IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: 2025 RISE Virtual Conference Global Perspectives & Insights: Social/Human Capital/Culture Risk in Focus 2026 Vision 2035 Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

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• Audit Committees & Internal Audit: Navigating the Age of AI

  The Institute of Internal Auditors Presents: All Things Internal Audit Carey Blakeman sits down with Marko Horvat to discuss how audit committees should rethink internal audit's role amid disruption, data proliferation, and rapid technology shifts. From hidden risks and shadow AI to authority versus accountability, they unpack how boards can navigate change, embrace scenario planning, and prepare for the next disruption with confidence. HOST: Carey Blakeman, CPA, CIA Director of Corporate Governance Engagement, The IIA GUEST: Marko Horvat, CPA Senior Vice President of Business Transformation, ELB Learning   KEY POINTS: Introduction [00:00–00:00:31] How Disruption and New Technologies Reshape Governance [00:00:49–00:02:33] Data Exposure Risks in a Digital-First World [00:02:49–00:05:31] Hidden Internal Risks and Blurred Lines of Authority vs. Accountability [00:06:01–00:08:34] Shadow AI and the Need for Clear Guidelines [00:08:34–00:09:56] Internal Audit's Advisory Role [00:09:57–00:12:14] Reframing Risk Avoidance into Risk Navigation [00:12:19–00:16:34] Scenario Planning for Future Disruption [00:16:39–00:18:42] Final Thoughts [00:18:42–00:19:10] THE IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: 2025 RISE Virtual Conference Audit Committee and Board Member Resource Center Governance Resource Center Artificial Intelligence Knowledge Center Vision 2035 Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

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• The Psychology of Auditing: Human Behavior Behind the Findings

  The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Dillon Caldwell and Eric Wilson uncover the psychology behind internal auditing: trust, emotion, bias, credibility, and even burnout. If you've ever wondered why some audits succeed and others stall, this conversation reveals the human side that makes all the difference. HOST: Dillon Caldwell, PhD Manager of Research & Insights, The IIA   GUEST: Eric Wilson, CIA Director of Internal Audit & Chief Audit Executive, Gulfport Energy Corporation KEY POINTS: Introduction [00:00–00:00:26] The Human Side of Internal Auditing [00:00:26–00:02:40] Internal Auditing as an Interpersonal Profession [00:03:08–00:04:44] Emotion and Perception in Auditing [00:04:53–00:06:12] Building Credibility and Managing Defensiveness [00:06:25–00:08:29] Reframing Findings as Opportunities [00:10:11–00:13:34] Balancing Independence with Connection [00:16:48–00:19:41] The Culture Factor [00:21:02–00:21:35] Navigating Identity and Expertise [00:21:38–00:24:42] Challenging Institutional Thinking [00:25:04–00:26:42] Psychological Strain and Burnout in Auditing [00:26:47–00:30:12] Closing Thoughts [00:30:20–00:31:10] THE IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: 2025 Financial Services Exchange Conference Internal Auditor Magazine: "Playing the Long Game" (Eric Wilson's article) Viewpoints: Human Factors Internal Auditor: "From Critic to Collaborator" Webinar: Internal Auditing and Human Personality: Compatibility Mapping Building a Better Auditor: Human-centric Auditing Vision 2035 Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

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• Auditing Privacy in the Age of AI

  The Institute of Internal Auditors Presents: All Things Internal Audit Tech Charles King sits down with Kavin Anburaj from Meta to explore how privacy intersects with internal auditing. They discuss why auditors should care about privacy, key data risks, global regulations, and practical steps for auditing privacy programs. From core privacy principles such as transparency, consent, and data minimization, to lessons learned in cross-functional collaboration, this episode provides auditors with a roadmap for tackling privacy audits in an AI-driven world. HOST: Charles King, CIA, CPA, CFE, CMA AI and Internal Audit Leader, KPMG LLP GUEST: Kavin Anburaj, CISA, CIPP/US Internal Audit Director, Meta  KEY POINTS: Introduction [00:00–00:00:27] Why Privacy Matters for Auditors [00:01:18–00:02:04] Identifying Data with Privacy Implications [00:02:09–00:04:12] Core Privacy Principles [00:05:21–00:09:34] User Rights and Data Traceability [00:09:41–00:12:27] Auditing Privacy Programs [00:13:02–00:16:30] Lessons Learned from Auditing Privacy [00:18:10–00:21:18] Writing with Precision [00:21:22–00:23:18] Learning Resources for Privacy Auditors [00:23:28–00:25:33] Final Thoughts [00:25:42–00:26:40] IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: Auditing the Cybersecurity Program Certificate Global Perspectives and Insights: Cybersecurity Technology Hub Knowledge Centers: Artificial Intelligence Privacy and Data Protection: Part 3 2025 Financial Services Exchange Conference Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

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• Auditing the Cloud: Risks, Frameworks, and Real Value

  The Institute of Internal Auditors Presents: All Things Internal Audit Tech Sponsored by Grant Thornton Cloud security has become a top board-level concern and a permanent fixture on audit plans. In this companion episode to the Global Best Practices' A Roadmap to Auditing Cloud Security, Adam Ross talks with Vik Rai and Aadesh Gandhre about the challenges of auditing in multi-cloud environments, regulatory requirements, and the importance of governance and shared responsibility. They explore skill gaps, third-party risk, frameworks, and practical approaches to building a phased cloud security audit program, helping internal auditors strengthen resilience and provide real value. HOST: Adam Ross, CIA, CISA Partner, Grant Thornton Advisors, LLC GUEST:Vik Rai, CISSP, CISA Managing Director, Grant Thornton Advisors, LLC Aadesh Gandhre, CISA, CAMS (Sanctions), ITIL 4, Certified Cryptocurrency Auditor, Certified in Cybersecurity Chief Audit Executive, DTCC KEY POINTS: Introduction [00:00–00:00:47] Why Cloud Security Matters Now [00:00:51–00:03:10] Board-Level Visibility and Audit's Role [00:03:12–00:05:51] Regulatory Expectations and Frameworks [00:05:54–00:10:28] Skills and Governance at the Board Level [00:11:14–00:13:49] Shared Responsibility and Security Models [00:14:05–00:17:51] Resiliency, Outages, and Accountability [00:17:13–00:18:57] Starting a Cloud Security Audit [00:19:08–00:21:46] Upskilling Auditors for Cloud Environments [00:22:14–00:23:05] Cloud Security Posture Management (CSPM) [00:23:15–00:27:54] Phased and Risk-Based Audit Planning [00:29:07–00:35:42] Final Thoughts [00:37:02–00:40:43] Closing [00:41:28–00:41:46] IIA RELATED CONTENT:  Interested in this topic? Visit the links below for more resources: Global Best Practices: A Roadmap To Auditing Cloud Security Webinar: Hybrid Cloud Security: A Primer for Internal Auditors Tech: Control in the Cloud 2025 Financial Services Exchange Conference   Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer

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