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  • Been There, Done That, Seen It All

    Been There, Done That, Seen It All
    2024/12/18

    Been There, Done That, Seen It All


    The Institute of Internal Auditors Presents: All Things Internal Audit

    In this episode, Jeffrey Ridley reflects on his decades-long career and helping to shape the internal audit profession. He discusses the evolution of corporate governance, the challenges posed by emerging technologies like AI, and the vital role of sustainability in auditing. With personal insights and practical advice for the next generation of auditors, Ridley inspires listeners to embrace imagination, curiosity, and professionalism to drive meaningful change in the world of internal auditing.

    Host:

    Catherine Brown, associate manager producer, Content Development, The IIA

    Guest:

    Jeffrey Ridley, visiting professor, University of Lincoln, IIA Member since 1966

    Key Points:

    • Introduction and Episode Overview (00:00:02)
    • Jeffrey Ridley's Internal Audit Journey (00:00:40)
    • Challenges and Milestones (00:03:08)
    • Sustainability and ESG Auditing (00:06:01)
    • Evolution of Internal Audit Standards (00:08:30)
    • Collaboration and Professionalism (00:11:36)
    • Impact on Business and Public Sectors (00:13:17)
    • Personal Interests and Hobbies (00:15:03)
    • Advice for Future Internal Auditors (00:18:24)
    • Closing Thoughts (00:22:12)

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

    • IIA's Certified Internal Auditor Certification
    • IAm Jeffrey Ridley

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

    Resources Mentioned:
    • IIA’s Code of Ethics
    • Global Internal Audit Standards
    • OECD Corporate Governance Principles
    • UN's Sustainable Development Goals

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    24 分
  • AI and Financial Crime

    AI and Financial Crime
    2024/12/10
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Antonio Cacciapuoti and Alessandro Casarotti join Ricardo Martinez to discuss the impact of AI on financial crime. They explore how AI is being used by criminals, the challenges it presents, and how internal auditors can leverage AI to enhance their controls and detection mechanisms. Learn more from this episode's guests, Antonio Cacciapuoti and Alessandro Casarotti, at their upcoming session at The IIA's 2025 Fraud Virtual Conference on February 20th, 2025. Host: Ricardo Martinez, senior manager, Portfolio Strategy, The IIA Guests: Antonio Cacciapuoti, head of internal audit, Eurizon Alessandro Casarotti, forensic and anti-financial crime director, PwC Luxembourg Key Points: Introduction to AI in Financial Crimes (00:00:02)Criminal Use of AI in Financial Crimes (00:00:35)AI's Impact on Misinformation and Market Manipulation (00:00:51)AI in Transaction Monitoring and Predictive Analysis (00:04:12)Challenges with Data Quality and System Maturity (00:07:24)Human Skills and Data Quality in AI Efficiency (00:08:31)AI's Role in Reducing False Positives (00:06:08)Importance of Human Factor in AI Implementation (00:09:11)AI's Limitations and the Need for Human Oversight (00:10:13)Future of AI in Internal Auditing (00:12:19)Multidisciplinary Approach for Future Talent (00:15:29)Risks of Over-Reliance on AI by Young Auditors (00:17:29)Conclusion and Final Thoughts (00:18:23) The IIA Related Content: Interested in this topic? Visit the links below for more resources: Auditing Artificial Intelligence Course Demystifying AI: Internal Audit Use Cases for Applying New Technology Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: IIA 2025 Fraud Virtual Conference PwC Global Economic Crime and Fraud Survey IIA Artificial Intelligence Knowledge Center IIA Vision 2035 Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
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    19 分
  • Uncontrolled Substances

    Uncontrolled Substances
    2024/12/03

    All Things Internal Audit: Fraud Podcast
    "Uncontrolled Substances"

    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 Trevor Smith uncovers a two-year scheme at Berkshire Healthcare where hospital director Chris Basil exploited weak controls to steal pain medications. The case highlights the vital role of internal auditors in tackling non-financial fraud. Don't miss "Uncontrolled Substances"

    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 Bitter Pill (00:00:26)
    • Part 2: Prescription for Disaster (00:01:19)
    • Part 3: A Hard Pill to Swallow (00:02:14)
    • Part 4: A Dose of Reality (00:03:15)
    Resources Mentioned:
    • 2025 Fraud Virtual Conference
    • Association of Certified Fraud Examiners (ACFE)

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    5 分
  • Filling the Internal Audit Talent Gap (Bonus Content)

    Filling the Internal Audit Talent Gap (Bonus Content)
    2024/11/19
    All Things Internal Audit: Filling the Internal Audit Talent Gap (Bonus Content) In this episode, Amanda Jo Erven talks with Desiree Rivera about developing the next generation of internal auditors. They discuss attracting new talent and the power of mentorship and community. In bonus content, Jerick Mediavilla joins Robert Perez to discuss the challenges of keeping content fresh and relevant for a global audience. Guests:Amanda Jo Erven, lecturer and director of Internal Audit Education, MSU Denver Host:Desiree Rivera, IIA Academic Relations manager Key Points: Introduction and Episode Overview (00:00:02)Amanda’s Journey in Internal Audit (00:00:28)Challenges in the Internal Audit Talent Pipeline (00:02:59)Creative Recruitment Strategies (00:04:38)Essential Skills for Internal Auditors (00:07:22)Mentorship and Community Engagement (00:12:15) Advice for Young Professionals (00:18:24) Introduction to Bonus Content (00:20:48) Collaboration with Subject Matter Experts (00:23:08)Challenges in Content Development (00:24:27)Feedback and Continuous Improvement (00:26:38)Ensuring Compliance (00:26:38) BONUS CONTENT HOST: Robert Pérez, owner, Pérez Communication Solutions GUEST:Jerick Mediavilla, IIA curriculum quality specialist The IIA Related Content: Interested in this topic? Visit the links below: Internal Auditing Education Partnership (IAEP) ProgramInternal Audit Competency FrameworkIIA Learning and DevelopmentIIA's Learning Center Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: Internal Auditing Education Partnership (IAEP) ProgramMSU Denver’s Risk Assurance & Advisory (Internal Audit) ProgramMSU Denver Accounting Student Organization (ASO)NASBA (National Association of State Boards of Accountancy) Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
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    30 分
  • Leveraging Data Analytics & AI

    Leveraging Data Analytics & AI
    2024/11/14
    All Things Internal Audit Tech: Leveraging Data Analytics In this episode, Robert Findlay talks with Lynn Moehl about the evolving role of data analytics and AI in internal auditing. Findlay shares strategies for overcoming challenges, best practices for integrating data analytics, use cases, and the importance of clear communication with stakeholders. They discuss the differences between basic data analytics and AI, the skills required for each, and how advanced tools can enhance audit processes. Guests:Robert Findlay, global head of IT Audit, Glanbia Host:Lynn Moehl, IIA director of Internal Audit and CAE Key Points: Introduction to Data Analytics and AI in Internal Auditing (00:00:02)Differences Between Basic Data Analytics and AI (00:00:34)Skills Required for Data Analytics vs. AI (00:01:21)Effective Tools for Specific Audit Scenarios (00:02:17)Access to Data and Organizational Policies (00:04:07)Criteria for Choosing the Right Tool (00:05:02) Challenging Audit Scenarios and Data Analytics Solutions (00:05:35) Surprising Insights from Data Analytics (00:06:43)Pitfalls and Mitigation Strategies in Data Analytics (00:08:13)Communicating the Benefits of Data Analytics (00:10:08)Best Practices for Integrating Data Analytics (00:11:11)Measuring Success of Data Analytics Initiatives (00:12:19)Guidance for Using AI in Analytics (00:13:15) The IIA Related Content: Interested in this topic? Visit the links below for more resources: Data Literacy Certificate: A Journey to Data AnalyticsData Analytics: Part 3, Developing a Resilient Data Analytics StrategyMicrosoft® Excel: Data Analytics Descriptive statisticsGetting Started With: Data Analytics Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: ExcelACL: Galvanize ACLPython scriptsTableauQlikViewSAP Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
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    15 分
  • The IIA’s Updated Quality Assessment Manual (with Bonus Content)

    The IIA’s Updated Quality Assessment Manual (with Bonus Content)
    2024/11/06
    All Things Internal Audit: The IIA's Updated Quality Assessment Manual The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Dirk Debruyne and Marthin Grobler discuss The IIA’s recently released Quality Assessment Manual, 2024 Edition, with David Petrisky. They share their personal experiences with quality assessments and the development of the updated manual, including how it aligns with the new Global Internal Audit Standards. In bonus content, The IIA’s Deborah Poulalion joins Robert Perez to discuss the 2024 North American Pulse of Internal Audit Report. Guests: Dirk Debruyne, managing director, D2 CAE Solutions Marthin Grobler, CAE and owner, IA Professionals Host:David Petrisky, director, Professional Standards, The IIA Key Points: Introduction to the episode and guests [00:00:02] Importance of quality assessments and ISB’s role [00:00:30]Marthin Grobler on his project involvement [00:01:10]Dirk Debruyne's background and contributions [00:02:16]Task force responsibilities and challenges [00:03:16]Focus on ethics in Domain 2 [00:04:24]Comparison with previous QA Manual versions [00:05:50]Alignment with new standards and assessment impact [00:07:26]Use of manual for internal and external assessments [00:09:00]Challenges in assessing conformance methodology [00:10:00]Governance’s impact on audit quality [00:12:23]Introduction of the maturity model [00:14:39]Adding maturity assessments [00:16:00]Templates and tools in the manual [00:17:16]Benefits of the four-point conclusion scale [00:18:49]Performance outcomes in assessments [00:21:01]Guidance on self-assessment with validation [00:22:38]Board and CAE expectations for assessments [00:24:14]QA Manual’s role in meeting expectations [00:26:07]Future innovations and tech in assessments [00:27:42]Value of external quality assessments [00:30:54]Final thoughts for the internal audit community [00:32:23]Bonus content [00:38:20] BONUS CONTENT HOST: Robert Pérez, owner, Pérez Communication Solutions GUEST:Deborah Poulalion, IIA senior data analyst, The IIA The IIA Related Content: Interested in this topic? Visit the links below: Webinar: Introducing the New Quality Assessment Manual: Aligned with the Global Internal Audit StandardsQuality Insights: Implementing an Internal Audit Strategic PlanWebinar: Quality Assessment Challenges and Opportunities 2025 and BeyondParticipate in the 2025 North American Pulse Survey Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: Quality Assessment Manual, 2024 EditionInternational Internal Audit Standards BoardNorth American Pulse of Internal AuditRisk in Focus Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
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    45 分
  • Cybersecurity Challenges and AI Solutions

    Cybersecurity Challenges and AI Solutions
    2024/10/18
    All Things Internal Audit: Cybersecurity Challenges and AI Solutions In this episode, Sami Rifky, vice president of ISACA Casablanca, joins Mike Levy, CEO of Cherry Hill Advisory, to discuss the evolving cybersecurity landscape. They explore how AI is transforming threat detection and response, the importance of cybersecurity governance, and internal audit's role in managing cyber risks. Guests:Sami Rifky, vice president, ISACA Casablanca Host:Mike Levy, CEO, Cherry Hill Advisory Key Points: Introduction to Cybersecurity and AI (00:00:02) Sami Rifky’s Background and Approach (00:00:37)Top Cybersecurity Risks and AI’s Role (00:02:04)Challenges During the COVID-19 Pandemic (00:02:53)AI in Cybersecurity: Opportunities and Risks (00:05:06)Internal Audit’s Role in Cybersecurity (00:07:23)Generative AI and Emerging Threats (00:10:10)Challenges in Implementing AI in Cybersecurity (00:13:08)Ethical Considerations in AI Deployment (00:18:37)Future of AI in Cybersecurity (00:21:15) The IIA Related Content: Interested in this topic? Visit the Cyber Resource Center to find comprehensive tools, courses, research, and webinars that help effectively manage and audit cybersecurity risks. Register for the IIA's Cybersecurity Virtual Conference on October 30th, where Sami Rifky will be a keynote speaker IIA Global Knowledge Brief: Cybersecurity (Part 2: Artificial Intelligence – Cybersecurity Friend and Foe) Visit The IIA's website or YouTube channel for related topics and more. Resources Mentioned: IIA's Cybersecurity Virtual ConferenceIIA's AI Auditing Framework National Science and Technology Council (NSTC) - AI and Cybersecurity: Opportunities and Challenges IBM on AI & Cybersecurity Follow All Things Internal Audit: Apple PodcastsSpotify LibsynDeezer
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    29 分
  • School of Fraud

    School of Fraud
    2024/10/08

    All Things Internal Audit: Fraud Podcast
    "School of Fraud"

    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 the latest episode, an organization’s chief audit executive investigates a suspicious tuition reimbursement during the pandemic, uncovering a web of deceit involving an employee. Listen to “School Of Fraud.”

    IIA members can access bonus content in the form of lessons learned by reading the full Fraud article. Chapters:
    • Introduction to the Case (00:00:01)
    • Part 1: A Walk Interrupted (00:00:22)
    • Part 2: Cash for Classes (00:01:23)
    • Part 3: A Closer Look (00:03:21)
    • Part 4: The Confession (00:05:38)
    Resources Mentioned:
    • Association of Certified Fraud Examiners (ACFE)

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    8 分