エピソード

  • Stopping the 5:00 PM Response

    Stopping the 5:00 PM Response
    2025/04/08
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Levy speaks with Adam Neifach about the challenges of late audit responses — what they call the “dreaded 5:00 p.m. response.” They discuss why audit clients delay engagement, how to foster collaboration, and practical strategies for improving responsiveness. Host:Mike Levy, CIA, CRMA, CISA, CEO and managing principal, Cherry Hill Advisory Guests: Adam Neifach, CIA, CPA, CISA, senior manager of Internal Audit, Frontier Airlines Key Points: Introduction [00:00-00:43]The 5:00 PM Response [00:44-02:28] Explanation of the "5:00 PM response" and its impact on audit processes.Discussion on why audit clients delay engagement. Challenges and Causes [02:29-03:36] Adam Neifach shares his experiences with late responses and the challenges they pose.Exploration of potential reasons behind delayed responses, including inefficiencies and reluctance. Building Relationships [03:37-05:32] Importance of building relationships with audit clients to improve responsiveness.Strategies for fostering collaboration and understanding client perspectives. Proactive Communication [05:33-07:03] The role of proactive communication in preventing late responses.Techniques for maintaining open and constant communication throughout the audit process. Real-world Tactics [07:04-09:35] Adam Neifach shares real-world tactics from his own experience.Practical strategies for encouraging earlier engagement and ensuring smoother audits. Cultural and Generational Differences [09:36-11:08] How cultural and generational differences impact audit responses.Adapting communication styles to different stakeholders. Tactical Solutions [11:09-13:08] Specific tactics for dealing with delayed responses, including setting up pre-deadline meetings.Importance of addressing resource constraints and understanding client workloads. Escalation and Management [13:09-15:11] When and how to escalate issues to management without damaging relationships.Balancing the need for timely responses with maintaining positive client relationships. Final Thoughts [15:12-17:57] Final advice for auditors on improving audit response times and fostering collaboration. The IIA Related Content: Interested in this topic? Visit the links below for more resources: 2025 AuditSphere Conference 'Mastering Soft Skills in Internal Auditing,' All Things Internal Audit Podcast The IIA's On-demand Communication Basics Course The IIA's Effective Communication and Conflict Resolution for Internal Auditors Course Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
    続きを読む 一部表示
    19 分
  • Fraud Podcast: Too Close to the Sun

    Fraud Podcast: Too Close to the Sun
    2025/04/01

    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)
    Resources Mentioned:

    • Association of Certified Fraud Examiners (ACFE)

    Follow All Things Internal Audit:

    Apple Podcasts
    Spotify
    Youtube
    Libsyn
    Deezer
    続きを読む 一部表示
    7 分
  • Agentic AI in Internal Auditing

    Agentic AI in Internal Auditing
    2025/03/25

    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.

    Follow All Things Internal Audit:
    Apple Podcasts
    Spotify
    Libsyn
    Deezer
    続きを読む 一部表示
    37 分
  • 2025 North American Pulse Report

    2025 North American Pulse Report
    2025/03/18

    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.

    Resources Mentioned:
    • 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

    Follow All Things Internal Audit:
    Apple Podcasts
    Spotify
    Libsyn
    Deezer
    続きを読む 一部表示
    31 分
  • Advisory Work: How to Consult

    Advisory Work: How to Consult
    2025/03/04
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Levy talks with Mike Jacka about the growing role of advisory services in internal auditing. They discuss how today’s internal auditors are offering strategic insights that go beyond assurance work. They also cover how to balance objectivity with advisory work, how to fit advisory into audit planning, and how to show the value of these services. Host: Mike Levy, CIA, CRMA, chief executive officer and managing principal, Cherry Hill Advisory Guests: Mike Jacka, CIA, CPA, CPCU, CLU, chief creative pilot at Flying Pig Audit, Consulting and Training Solutions Key Points: Introduction [00:00-00:06]The role of advisory services in internal audit [00:07-00:27]Balancing objectivity with advisory work [00:28-02:06]Early engagement and its impact on risk management [02:07-04:49]Real-world example: social media consulting [04:50-05:56]Advisory services in small vs. large internal audit functions [05:57-07:06]Pre-implementation reviews as a key advisory opportunity [07:07-09:32]Addressing the fear of losing objectivity in advisory work [09:33-10:45]Demonstrating advisory value to audit committees [10:46-14:08]Using assurance work to identify advisory opportunities [14:09-17:02]Developing skill sets for effective advisory work [17:03-19:03]The impact of strong relationships and trust in internal audit [19:04-22:41]How the Global Internal Audit Standards support advisory services [22:42-26:06]Fostering an advisory mindset within audit teams [26:07-28:18]Strategies for internal auditors to enhance their influence [28:19-30:37]Final thoughts and advice for internal auditors [30:38-32:00] The IIA Related Content: Interested in this topic? Visit the links below for more resources: Learning Solutions: The Advisory Engagement Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: The IIA's Complete Global Internal Audit Standards The IIA's Cybersecurity Topical Requirement The IIA’s External Quality Assessment (EQA) The IIA’s Emerging Leaders Mentoring Program Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
    続きを読む 一部表示
    32 分
  • Identity & Access Management

    Identity & Access Management
    2025/02/18
    The Institute of Internal Auditors Presents: All Things Internal Audit Tech In this episode, Bill Truett talks with Nick Lasenko about the critical role of identity and access management in today’s organizations. They discuss common risks, best practices, and the impact of AI on identity and access management. The conversation also covers frameworks, regulatory requirements, and real-world use cases. Host: Bill Truett, CIA, CISA, senior manager, Standards & Professional Guidance, IT, The IIA Guest: Nick Lasenko, CISA, CISSP, cybersecurity, privacy, and risk management practitioner Key Points Introduction [00:00-00:00:07]Overview of identity and access management [00:00:08-00:00:31]The financial impact of data breaches [00:00:32-00:01:26]Challenges in detecting and responding to security incidents [00:01:27-00:02:26]Common identity and access management risks for auditors [00:02:27-00:03:26]Weak governance and its implications [00:03:27-00:04:26]Siloed organizations and identity and access management complexities [00:04:27-00:05:26]Regulatory frameworks and standards [00:05:27-00:07:26]Identity and access management controls and data governance [00:07:27-00:09:26]Real-world use cases and security incidents [00:09:27-00:11:26]Horror stories and lessons learned in identity and access management [00:11:27-00:13:26]Best practices for managing user access reviews [00:13:27-00:16:26]Continuous authentication and its challenges [00:16:27-00:18:26]Privileged access management and audit considerations [00:18:27-00:21:26]The impact of AI and machine learning on identity and access management [00:21:27-00:23:26]Final thoughts on strengthening identity and access management controls [00:23:27-00:25:26]Closing remarks [00:25:27-00:31:43] The IIA Related Content Interested in this topic? Visit the links below for more resources: Intermediate IT Auditing Auditing IT Change Management GTAG: Auditing Identity and Access Management, 2nd Edition Fraud and Emerging Tech: Identity and Authentication with the Paycheck Protection Program Implementing The IIA’s New Cybersecurity Topical Requirement Cybersecurity Topical Requirement Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned The IIA's 2025 Analytics, Automation and AI Virtual Conference The IIA’s Updated AI Auditing FrameworkNIST Cybersecurity Framework (CSF)NIST AI Risk Management FrameworkIBM Cost of a Data Breach Report 2024 CISA and NSA Guidance on Identity and Access Management Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
    続きを読む 一部表示
    32 分
  • Fraud Analytics in Investigations

    Fraud Analytics in Investigations
    2025/02/11

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

    In this episode, Ernest Anunciacion and Tom Keaton discuss the evolving role of fraud analytics in internal auditing. They cover how data analytics and AI can improve fraud detection and prevention, along with the challenges and practical strategies for success.

    Host:
    Ernest Anunciacion, CIA, head of product marketing, MindBridge

    Guest:
    Tom Keaton, CIA, CRMA, CFE, CISA, director of Internal Audit, Crown Castle

    Key Points

    • Introduction [00:00-00:00:06]
    • Ernest’s background [00:00:07-00:00:54]
    • Tom’s background [00:00:55-00:01:50]
    • Impact of data analytics and AI on fraud detection [00:01:51-00:04:27]
    • Challenges in implementing data analytics in internal audit [00:04:28-00:07:06]
    • Using data analytics for fraud investigation [00:07:07-00:09:32]
    • Predictive analytics and identifying fraud trends [00:09:33-00:12:06]
    • Continuous monitoring vs. early warning dashboards [00:12:07-00:15:45]
    • Skills required for fraud analytics [00:15:46-00:19:03]
    • Role of AI in fraud investigations [00:19:04-00:24:04]
    • Future of AI in internal audit [00:24:05-00:25:27]
    • Interesting fraud investigation stories [00:25:28-00:29:00]
    • Closing remarks [00:29:01-00:30:03]

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

    • Fraud Analytics for Internal Auditors Certificate
    • Targeting Fraud With Data Analytics
    • Global Knowledge Brief: Data Analytics: Part 2: Gathering, Understanding, and Visualizing Data

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

    Resources Mentioned

    • The IIA’s Updated AI Auditing Framework
    • 2025 Fraud Virtual Conference

    Follow All Things Internal Audit:
    Apple Podcasts
    Spotify
    Libsyn
    Deezer
    続きを読む 一部表示
    30 分
  • Fraud Podcast: Frankenstein's Roadster

    Fraud Podcast: Frankenstein's Roadster
    2025/02/04

    All Things Internal Audit: Fraud Podcast
    "Frankenstein's Roadster"

    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 Frank Harley investigates a sophisticated synthetic fraud scheme at Speed Bird Automotive. The fraudster, posing as Sheila Jackson, exploited weak identity verification controls to purchase a luxury Mercedes SL Roadster. Harley's investigation reveals the dealership's vulnerabilities and highlights the critical role of internal auditors in detecting and preventing such fraud. Don't miss "Frankenstein's Roadster."

    IIA members can access the full article and bonus content here.

    Interested in more fraud-related topics? Earn 6.6 CPEs by registering for The IIA's 2025 Fraud Virtual Conference, scheduled for February 20, 2025.

    Chapters:

    • Introduction to the Case (00:00:01)
    • Part 1: The Mysterious Customer (00:00:22)
    • Part 2: Cracks in the Controls (00:02:02)
    • Part 3: Fortifying the System (00:04:08
    Resources Mentioned:
    • 2025 Fraud Virtual Conference
    • Association of Certified Fraud Examiners (ACFE)

    Follow All Things Internal Audit:

    Apple Podcasts
    Spotify
    Youtube
    Libsyn
    Deezer
    続きを読む 一部表示
    7 分