All Things Internal Audit: Fraud Podcast
"Too Close to the Sun"

Listen to The IIA’s new 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, Chief Audit Executive Robert Soar investigates Summit HVAC’s disastrous acquisition of Tan Solar. Rushed due diligence had missed unpermitted installations, deceptive sales tactics, and mounting legal troubles. Soar uncovers critical oversights, highlighting internal auditors’ role in preventing costly missteps.

IIA members can access the full article here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, online and in-person.

Chapters:

• Introduction to the Case (00:00:01)
• Part 1: Setting the World on Fire (00:00:23)
• Part 2: Burning Money (00:01:57)
• Part 3: Going Down in Flames (00:04:08)

• Association of Certified Fraud Examiners (ACFE)
  

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The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Warren Stippich speaks with Ethan Rojhani about the evolving role of agentic artificial intelligence in internal auditing. They discuss how agentic AI differs from traditional AI, its impact on risk assessment, and the skills internal auditors will need to adapt. They talk about the ethical considerations, automation of controls testing, and the future of AI-driven audit execution.

Host:
Warren Stippich, CIA, CRMA, CPA, national managing principal — Advisory Services Quality and Risk, Grant Thornton

Guest:

Ethan Rojhani, CPA, CFE, principal, Grant Thornton

Key Points

• Introduction [00:00-00:00:06]
• What is Agentic AI? [00:07-01:34]
• Key Differences Between Traditional AI and Agentic AI [01:35-05:45]
• The Future of Agentic AI in Internal Auditing [05:46-09:51]
• Real-world Applications of Agentic AI in Internal Audit [09:52-12:25]
• Shifting from Compliance to Advisory Roles [12:26-19:13]
• Ethical and Risk Considerations [19:14-25:51]
• The Future of Internal Auditors in an AI-driven World [25:52-30:34]
• Advice for Auditors on Adopting AI [30:35-33:02]
• Final Thoughts [33:03-36:04]

The IIA Related Content Interested in this topic? Visit the links below for more resources:

• The IIA's 2025 Analytics, Automation and AI Virtual Conference
• The IIA's Vision 2035 Report
• Knowledge Centers: Artificial Intelligence
• Auditing the Cybersecurity Program Certificate
• Implementing The IIA’s New Cybersecurity Topical Requirement
• Cybersecurity Topical Requirement
• "Undercover AI," Internal Auditor magazine
• The IIA’s Updated AI Auditing Framework

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, Deborah Poulalion and Andy Cook break down the 2025 North American Pulse of Internal Audit report. They discuss emerging trends, challenges, and opportunities for internal auditors, covering issues like strategy, funding, and artificial intelligence. The 2025 North American Pulse of Internal Audit report is sponsored by AuditBoard.

The public consultation for the Third-Party Topical Requirement is open! Review the draft and share your feedback by April 20, 2025. Visit this link to access the public consultation draft to have your say!

Host:

Deborah Poulalion, senior manager, Research & Insights, The IIA

Guests:

Andy Cook, CIA, director, Professional Guidance – Financial Services, The IIA

Key Points:

• Introduction (00:00-00:09)
• The North American Pulse of Internal Audit report (00:10-00:31)
• The impact of strategy and funding on internal audit (00:32-05:15)
• The shift toward advisory services (05:16-08:41)
• Technology risks and cybersecurity challenges (08:42-10:45)
• The growing importance of data analytics (10:46-13:31)
• The role of generative artificial Intelligence in internal audit (13:32-16:57)
• Expanding responsibilities of chief audit executives (16:58-19:10)
• Audit planning and resource allocation (19:11-22:36)
• Gender trends in internal audit leadership (22:37-24:10)
• Remote work trends in internal audit (24:11-28:41)
• The Global Internal Audit Standards and available resources (28:42-29:40)
• Final thoughts and closing remarks (29:41-30:25)

The IIA Related Content:
Interested in this topic? Visit the links below for more resources:

• The IIA's Research & Reports Center
• 2025 Risk in Focus
• Standards Knowledge Center

Visit The IIA's website or YouTube channel for related topics and more.

• The IIA's 2025 North American Pulse Of Internal Audit
• The IIA's Global Internal Audit Standards
• The IIA's Vision 2035 Report
• The IIA's Public Consultation for Third-Party Topical Requirement

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