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

In this episode, Charles King talks with Debbie Lew about the transformative role of artificial intelligence in internal auditing. They discuss the integration of AI tools like Copilot, the importance of prompt writing, and how AI is enhancing audit processes. The conversation also covers training strategies, real-world applications, and the impact of AI on stakeholder engagement.

HOST:
Charles King, CIA, CPA, CFE, CIPP
Partner, AI in Internal Controls Leader, KPMG US

GUEST:
Debbie Lew, CISA, CRISC, CHIAP
Senior Vice President and Chief Audit Executive, Kaiser Permanente

Key Points:

• Introduction [00:00-00:38]
• Inside Kaiser Permanente’s Internal Audit Team [00:39-02:14]
• AI Adoption at Kaiser Permanente [02:15-03:21]
• Prompt Writing as a Core Skill [03:22-04:10]
• Guidance Manuals and Prompt Libraries [04:11-05:02]
• Building AI Agents to Support Audits [05:03-05:51]
• Training, Communication, and Driving Adoption [05:52-07:23]
• Innovative Applications of GenAI in Audit [07:24-08:28]
• Inspiring a Tech-Forward Culture [08:29-10:06]
• Final Thoughts [10:07-10:31]

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

• 2025 International Conference
• Knowledge Centers: Artificial Intelligence
• Auditing the Cybersecurity Program Certificate
• 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 Tech

In this episode, George Barham talks with Mike Callino about how agile methodologies and artificial intelligence are transforming internal audit functions. Mike shares practical insights on implementing agile auditing, the challenges and benefits of this approach, and how AI is being used throughout the audit lifecycle.

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

GUEST:
Mike Callino, CIA, CISA
Senior Director, Internal Audit, Braze

Key Points

• Introduction [00:00-00:00:27]
• Defining Agile Auditing [00:00:28-00:01:12]
• Applying Agile in Practice [00:01:13-00:03:03]
• Metrics for Agile Success [00:03:04-00:04:15]
• How Agile Auditing Has Evolved [00:04:16-00:06:06]
• Getting Started with Agile [00:06:07-00:07:28]
• Roles and Responsibilities in Agile [00:07:29-00:09:12]
• Measuring Agile Success [00:09:13-00:10:04]
• Training for Agile Adoption [00:10:05-00:11:20]
• AI Use Cases in the Audit Lifecycle [00:11:21-00:14:51]
• Common Misconceptions About Agile [00:14:52-00:16:12]
• The Future of Agile and AI in Auditing [00:16:13-00:18:48]

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

• 2025 International Conference
• Agile Auditing Course
• Building a Better Auditor: Embracing Agile Audit
• Agile Auditing: Transforming the Internal Audit Process.
• Debunking Agile Myths

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, The IIA’s Lindsay Patterson talks with Anna Davis of Qualcomm about the crucial aspects of internal audit team formation and dynamics. They discuss hiring strategies in the current market, the importance of soft and hard skills, the challenges and benefits of remote and in-office work, and methods for fostering a strong team culture.

HOST:
Lindsay Patterson, CIA, CPA
Executive Vice President , Membership, Marketing and Communications, The IIA

GUEST:
Anna Davis, CPA
Vice President, CAE, Qualcomm

Key Points

• Introduction [00:00-00:22]
• Team Formation: Starting with Hiring [00:23-01:34]
• In-Office Work and Recruitment Challenges [01:35-04:13]
• Hard and Soft Skills and Business Acumen [04:14-06:00]
• Retention and Career Growth Opportunities [06:01-07:05]
• Team Size and Responsibilities [07:06-07:44]
• Building a Team Culture [07:45-10:32]
• The Value of Authentic Leadership [10:33-12:03]
• Advice for Aspiring Audit Leaders [12:04-13:44]
• Final Thoughts [13:45-14:44]

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

• 2025 AuditSphere Virtual Conference
• Tools for Audit Managers Course
• IIA Group Membership
• Group Training Solutions
• All Things Internal Audit Podcast: 'Mastering Soft Skills in Internal Auditing,'
• Building a Better Auditor: Optimizing Team Communication

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 Tech

In this episode, Andrew Guasp talks with Alex Gacheche about the importance of emotional intelligence (EQ) in the internal audit profession, especially in the context of AI advancements. They discuss how EQ can enhance internal audit effectiveness, the role of empathy and communication, and the impact of cultural differences on EQ. From active listening to handling difficult conversations, this episode unpacks the human side of internal auditing.

HOST:
Andrew Guasp, CIA
Senior Manager, Standards & Professional Guidance, The IIA

GUEST:
Alex Gacheche, CISA
Head of Internal Audit, Information Security, Technology Infrastructure, Emerging Technology, and AI, Meta

Key Points

• Introduction [00:00–00:01:16]
• What Is Emotional Intelligence? [00:01:17–00:03:34]
• Human Judgment with AI [00:03:35–00:05:01]
• Balancing Hard and Soft Skills [00:05:02–00:06:27]
• Developing EQ in Auditing [00:08:42–00:11:51]
• EQ in Communication and Reporting [00:11:52–00:13:16]
• Training for EQ Skills [00:13:17–00:14:31]
• Blending AI and EQ [00:14:32–00:15:49]
• Resources to Grow EQ [00:15:50–00:18:24]
• Using EQ in Remediation [00:18:25–00:21:42]
• EQ in Planning and Information Gathering [00:21:43–00:24:01]
• Cultural Sensitivity and Word Choice [00:24:02–00:26:32]
• Leading Multigenerational Teams [00:26:33–00:30:17]
• EQ’s Role in the AI Era [00:30:18–00:32:25]
• Leadership, Retention, and EQ [00:32:26–00:35:02]
• EQ in Walkthroughs and Meetings [00:35:03–00:40:47]
• Final Thoughts [00:40:48–00:41:53]
  
  

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

• 2025 AuditSphere Virtual Conference
• Building a Better Auditor: The Powerful Synergy of EQ and AI
• Knowledge Centers: Artificial Intelligence
• 'Mastering Soft Skills in Internal Auditing,' All Things Internal Audit Podcast
• The IIA’s Updated AI Auditing Framework

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

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