The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Levy sits down with Rania Bejjani to discuss what it takes for internal auditors to become strategic business partners. From mindset shifts and organizational alignment to building trust and influencing change, Bejjani shares insights grounded in global experience. The conversation covers the evolving role of internal auditors, essential competencies, and how to earn a seat at the table by becoming a catalyst for strategic value.

HOST:
Mike Levy, CIA, CRMA, CISA
CEO and managing principal, Cherry Hill Advisory

GUEST:
Rania Bejjani, CIA, CGMA,
Founder and CEO, RB Advisory & Consultancy
Former CAE at VEON, FirstGroup and Colt Technology Services

Key Points

• Introduction [00:00–00:00:37]
• Defining Strategic Business Partnering [00:00:37–00:03:15]
• Trusted Advisor vs. Strategic Partner [00:03:15–00:06:05]
• Earning a Seat at the Table [00:06:05–00:07:45]
• Shifting from Problem Identifier to Problem Solver [00:07:45–00:09:40]
• Transformation Starts with Self-Assessment [00:09:40–00:12:21]
• Hiring for Mindset Over Skillset [00:12:21–00:15:33]
• Why Emotional Intelligence Matters [00:15:33–00:17:56]
• The Multifaceted Auditor [00:17:56–00:20:43]
• Transformation in Action [00:20:43–00:25:34]
• Overcoming Resistance and Changing Perceptions [00:25:34–00:29:28]
• Closing Thoughts [00:29:28–00:29:59]

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

• 2025 International Conference
• Global Internal Audit Standards
• Global Best Practice: Small Audit Functions, Large Audit Abilities

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, George Barham talks with Skip Langlois about the unique challenges and opportunities of small internal audit functions. They discuss definitions of a small function, advice for starting one, managing expectations, building relationships and developing future leaders in a small audit environment. Langlois also shares insights on leveraging AI and why emotional intelligence matters as as much as technical skill in a small audit environment.

HOST:
George Barham, CIA, CRMA, CISA,
Director, Standards & Guidance, The IIA

GUEST:
Martin “Skip” Langlois, CIA, CPA, CISA, CFE, CRMA
Senior Vice President and Chief Audit Executive, Encova Insurance

Key Points

• Introduction [00:00-00:00:38]
• Defining a Small Audit Function [00:00:56-00:01:22]
• Advice for Starting a Small Audit Function [00:02:03-00:03:48]
• Building Relationships and Credibility [00:04:12-00:06:06]
• Identifying Stakeholders and Internal Relationships [00:06:13-00:08:03]
• Scope and Focus of Small Functions [00:08:13-00:10:22]
• Networking and External Relationships [00:10:22-00:11:50]
• Making the Case to Expand a Small Team [00:12:15-00:13:48]
• Recruiting and Retaining Top Talent [00:13:59-00:15:24]
• Leveraging AI in Small Functions [00:15:35-00:17:15]
• Leadership Lessons from the Military [00:17:15-00:19:42]
• Final Thoughts [00:19:44-00:19:56]

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

• 2025 AuditSphere Virtual Conference
• Resources: Small Audit Function Resources Exchange
• Global Best Practice: Small Audit Functions, Large Audit Abilities

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

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All Things Internal Audit: Fraud Podcast
"The Out of Control Controller"

Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. This series provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s Fraud department.

In this episode, Bruce Kraus investigates a shocking embezzlement case at Allied Engineering involving longtime controller Jane Simmons. With lax oversight and too much unchecked authority, Simmons executes 11 different schemes over five years. From gift card grifts, to a ghost payroll, and a company car gone rogue, this case shows how even trusted employees can exploit internal control gaps.

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:

• Part 1: A Swipe Too Far (00:00:23)
• Part 2: A Wiped Drive and a Widening Scope (00:01:54)
• Part 3: A Pattern of Deception (00:03:14)
• Part 4: Aftermath and Lessons (00:05:49)

• Association of Certified Fraud Examiners (ACFE)
  
• Internal Auditor magazine (June Issue)

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