All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Alex Rusate talks with Ivan Diaz and Mohamed Maiga, two Utah Valley University students whose curiosity led them to build practical AI tools. They explain how AI agents go beyond chatbots to automate repetitive audit work, why understanding the intended output is essential for validating AI-generated results, and how organizations can begin adopting AI without sacrificing security or human judgment.

HOST: Alex Rusate, CIA, CISA, CPA, AAIA, CERP, CRMA, CCSA
Senior Vice President and Director of Internal Audit, Arrow Financial









GUESTS: Ivan Diaz Accounting Student, Utah Valley University

Mohamed Maiga
Cybersecurity Graduate, Utah Valley University











KEY POINTS:
Introduction: Students Teaching Auditors About AI Agents [00:00:00–00:00:35]
Ivan's Introduction to the Internal Audit Conference [00:00:36–00:01:33]
Finding an Audit Process to Automate [00:01:34–00:02:44]
Building an AI Agent Without Technical Experience [00:02:45–00:04:13]
Improving Results Through Iteration and Multiple AI Tools [00:04:14–00:05:47]
The Difference Between Chatbots and AI Agents [00:05:48–00:07:05]
Troubleshooting an Agent and Selecting the Right Model [00:07:06–00:08:20]
Validating AI-Generated Audit Work [00:08:21–00:10:24]
Designing Effective Instructions and Identifying Red Flags [00:10:25–00:11:43]
Protecting Confidential Information When Using AI [00:11:44–00:13:12]
Using Feedback to Strengthen an AI Agent [00:13:13–00:14:54]
Mohamed's Introduction to AI Agents [00:14:55–00:16:38]
Using an AI Agent to Navigate Purchasing Policies [00:16:39–00:18:26]
Automating Repetitive Work While Preserving Human Judgment [00:18:27–00:19:16]
Building an AI Agent for Cybersecurity Exam Preparation [00:19:17–00:20:43]
Reducing Hallucination Risk Through Sources and Validation [00:20:44–00:22:26]
Advice for Internal Audit Leaders Adopting AI [00:22:27–00:24:24]
Starting Small and Applying AI with Purpose [00:24:25–00:25:17]
Closing [00:25:18–00:25:29]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
The NextGen Audit Mentor — Internal Auditor magazine (August Issue)
IIA Membership
Global Internal Audit Standards
Artificial Intelligence Auditing Framework
Knowledge Center: Artificial Intelligence
 
Visit The IIA's website or YouTube channel for related topics and more.

Follow All Things Internal Audit:
Apple Podcasts
Spotify
Libsyn
Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Sanjay Vadlamani talks with Yvette Adams about how insider threats extend beyond malicious employees. They discuss negligent, malicious, and compromised insiders, along with the ways AI, remote work, cloud applications, and expanding access have increased organizational risk. The conversation also covers behavior monitoring, employee privacy, access management, offboarding, multidisciplinary risk teams, and the importance of connecting information across organizational silos before a threat becomes an incident.
HOST: Sanjay Vadlamani, CIA, CISA, CRISC
Senior Manager, Internal Audit, PayJoy








GUEST: Yvette Adams, CIA, CRMA
Director of Enterprise Risk Management, Zions Bancorporation









KEY POINTS:
Introduction [00:00–00:00:38]
The Three Types of Insider Threats [00:00:39–00:03:19]
How AI, Remote Work, and Cloud Applications Increase Risk [00:03:20–00:06:52]
IIA Membership [00:06:53–00:07:38]
Balancing Employee Monitoring, Privacy, and Trust [00:07:39–00:11:13]
Indicators of Insider Risk [00:11:14–00:15:16]
The FinWise Bank Incident and Offboarding Risk [00:15:17–00:18:48]
Connecting Information Across Organizational Silos [00:18:49–00:22:47]
Five Elements of a Mature Insider Risk Program [00:22:48–00:26:40]
Lessons From the Tesla Insider Threat Case [00:26:41–00:28:56]
Understanding the Insider Threat Life Cycle [00:28:57–00:30:07]
Employee Self-Reporting and Where Organizations Should Start [00:30:08–00:33:40]
Closing [00:33:41–00:33:51]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Global Practice Guide: Auditing Insider Threat Programs
Insider Threat Leading Practices

Insider Threat Assessment Using NIST Cybersecurity Framework

All Things Internal Audit Tech: Identity & Access Management

Understanding Insider Threats

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

Follow All Things Internal Audit:
Apple Podcasts
Spotify
Libsyn
Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit 


In this episode, we hand the mic to seven students from across the US and Canada who are on their way into the internal audit profession, and ask them how they got here, what surprised them, we what they're still figuring out. They talk about what classrooms teach well, what only experience can provide, and why the work carries more weight than they expected.

 

HOST:
Catie Brown
Associate Manager & Producer, Content Development, The IIA 



GUESTS:

Priya Bhatt— Texas A&M University Graduate


Omar Ontiveros — Cal State Long Beach Graduate


Olivia Gallagher — Accounting Student, Winthrop University


Ryan Lam — Accounting Student, Southern Alberta Institute of Technology


Moises Gutierrez — Accounting Student, Valdosta State University


Dhvani Shah — Accounting Student, DePaul University


Saurabh Kshatri — Master's Graduate, DePaul University

KEY POINTS:
Introduction [00:00–01:16]
How Students Discovered Internal Audit [01:17–04:22]
When the Profession Became Real [04:23–07:58]
Bringing Creativity and Curiosity to Internal Audit [07:59–11:19]
Bridging the Gap Between the Classroom and Practice [11:20–14:58]
Ethics and the Human Impact of Audit Findings [14:59–16:56]
Building Confidence, Credibility, and Relationships [16:57–19:02]
What Students Want to See Through Job Shadowing [19:03–22:09]
The Importance of Mentorship [22:10–23:34]
Advice for Students Entering the Profession [23:35–25:04]
Advice for Today's Internal Auditors [25:05–25:39]
Final Thoughts [25:40–26:48]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Discover Internal Audit What is Internal Audit?

IIA Student Membership
Internal Audit Foundation
Internal Audit Academic Alliance
Local Chapters and Institutes
Career Center
 
Visit The IIA's website or YouTube channel for related topics and more.


Follow All Things Internal Audit:

Apple Podcasts

Spotify

Libsyn

Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to Internal Auditor magazine's "Human Capital Risk in an AI World" article, Tom Diamante talks with Manuel London and Richard Chan about how AI can help organizations identify behavioral, cultural, operational, and decision-making risks earlier, while also creating concerns around bias, surveillance, employee trust, and misuse. The conversation also explores internal audit's role in auditing AI, supporting responsible implementation, and helping organizations balance risk mitigation with innovation.
HOST: Tom Diamante, Ph.D.
President and Organizational Psychologist, Diamante Metrics LLC







GUESTS: Manuel London, Ph.D.
Professor of Management, Stony Brook University
 
Richard Chan, Ph.D.
Professor, Stony Brook University










KEY POINTS:
Introduction [00:00-00:00:42]
Defining Human Capital Risk and AI's Role [00:00:43-00:04:13]
Bias, Mistrust, and Employee Adoption [00:04:14-00:07:26]
AI Monitoring and Surveillance Concerns [00:07:27-00:10:27]
Internal Audit's Role in AI Governance [00:10:28-00:14:10]
Responsible Deployment, Transparency, and Trust [00:14:11-00:17:32]
AI as a Tool for Positive Risk and Innovation [00:17:33-00:19:24]
Balancing Innovation With AI Guardrails [00:19:25-00:22:23]
AI's Value to Boards and Governance [00:22:24-00:25:56]
Building a Healthy AI Risk Culture [00:25:57-00:27:08]
Human Capital Risk, HR, and Internal Audit [00:27:09-00:29:15]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Human Capital Risk in an AI World — Internal Auditor magazine (August Issue)
Global Internal Audit Standards
Update: Human Capital at Risk
Knowledge Center: Artificial Intelligence
 
Visit The IIA's website or YouTube channel for related topics and more.

Follow All Things Internal Audit:
Apple Podcasts
Spotify
Libsyn
Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Charles King sits down with Shane Negangard to look at enterprise risk management not as a compliance exercise, but as one of the most powerful tools an internal audit leader can have -- if it's built and run the right way. They break down how to establish an ERM program from the ground up, secure executive buy-in, and use ERM as a flywheel for deeper relationships across the organization.


HOST: Charles King, CIA, CCSA
AI and Internal Audit Leader, KPMG 









GUEST: Shane Negangard, CIA, CRMA
Head of Internal Audit, Workiva
 
 










KEY POINTS:
Introduction [00:00:00-00:01:25]
Technology, AI, and Evolving Internal Audit [00:01:26-00:03:46]
Why ERM Is a "Secret Weapon" [00:03:47-00:05:46]
Building Executive Buy-In for ERM [00:05:47-00:07:05]
Making ERM More Than a Compliance Exercise [00:07:06-00:10:08]
Risk Ownership, Trust, and Accountability [00:10:09-00:13:29]
Turning Risk Discussions Into Action [00:13:30-00:15:47]
Using AI to Strengthen ERM [00:15:48-00:18:03]
Scenario Planning and ERM Maturity [00:18:04-00:19:25]
Using ERM to Develop Internal Audit Teams [00:19:26-00:21:10]
Expanding Risk Ownership Across the Organization [00:21:11-00:23:12]
Internal Audit's Role as an ERM Facilitator [00:23:13-00:25:45]
Final Thoughts [00:25:46-00:25:56]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Statements of Position
Risk in Focus
Global Best Practices: Transforming Audit Through AI
 
Visit The IIA's website or YouTube channel for related topics and more.

Follow All Things Internal Audit:
Apple Podcasts
Spotify
Libsyn
Deezer