All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit
In this episode, Connor Gilchrist talks with Lisa Dalrymple about the challenges small internal audit functions face when implementing the Global Internal Audit Standards. They discuss The IIA's new guidance for small functions, drawing on Dalrymple's experience rebuilding an internal audit function and working as a solo auditor. The conversation covers independence, quality assurance, documentation, audit planning, limited resources, and practical ways small teams can simplify Standards conformance while continuing to deliver value.
HOST:
Connor Gilchrist, CIA, CPA
Senior Manager, Standards & Professional Guidance, The IIA
GUEST:
Lisa Dalrymple, CIA, CPA
Executive Director, Internal Audit, Vitruvian Health
 


KEY POINTS:
(00:00) Introduction
(00:40) What the Updated Practice Guide Covers
(01:14) Restarting a Dormant Function at Hamilton Health
(03:17) Difficulty Ratings and a One-Page Charter
(04:22) Redefining Small Beyond Headcount
(05:09) Choosing the 12 Key Standards
(06:09) Growing From One Auditor to Three
(09:14) Protecting Independence Through Board Education
(12:01) Embedding Quality Into Everyday Work
(13:15) Reviewing Your Own Work Without a Peer
(15:03) Keeping Strategy and Plans Short and Simple
(16:24) Reporting to the Finance and Audit Committee
(18:19) Standout Takeaways From the New Guidance
(19:31) First Steps Toward Conformance This Week

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Assisting Small Internal Audit Functions in Implementing the Global Internal Audit Standards
Global Internal Audit Standards
Quality Assurance and Improvement Program (QAIP)
Internal Auditing Competency Framework
Global Best Practices: 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, Andrea Cirillo talks with Antonio Cacciapuoti about how automation and artificial intelligence are transforming internal audit. They discuss moving beyond traditional sampling and manual processes, practical applications of data analytics and generative AI, and how automation can improve audit efficiency, coverage, and quality. The conversation also explores the risks of overreliance on technology, the importance of maintaining professional judgment, and the skills auditors need to navigate increasingly automated environments.
CO-HOSTS:
Andrea Cirillo, CIA
Senior Director, Head of Audit Data, Artificial Intelligence, and Continuous Risk Assessment,
Intesa Sanpaolo Banking Group
Antonio Cacciapuoti, CIA
Head of Internal Audit, Eurizon 
Vice President, IIA Luxembourg
 


KEY POINTS:
Introduction [00:00–00:50]
Limitations of Traditional Internal Auditing [00:50–04:35]
Technologies Transforming Internal Audit [04:35–07:49]
Generative AI and Practical Audit Applications [07:49–10:12]
GAIA: Integrating AI Into the Audit Process [10:12–13:45]
Documenting Tagging and Preliminary Risk Analysis [13:45–16:23]
Improving Audit Efficiency While Preserving Human Judgment [16:23–19:45]
Risks and Limitations of Audit Automation [19:45–23:15]
Automation Bias and AI Hallucinations [23:15–25:42]
Essential Skills for the Future Internal Auditor [25:42–29:29]
Keeping Auditors at the Center of Automation [29:29–33:08]
Designing Automated Workflows and Human Oversight [33:08–34:25]
Balancing Automation With Reversibility and Materiality [34:25–37:04]
Final Thoughts on AI and the Future of Internal Audit [37:04–38:12]
Closing [38:12–38:22]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Data Analytics Guidance and Resources for Internal Auditors
Knowledge Center: Artificial Intelligence
AI, Data Quality, and the Auditor's New Frontier, Internal Auditor (October 2026)
AI Output: Responsible Use, Internal Auditor (August 2026)
Learning Solutions: What Can IA Do that AI Cannot?
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, PwC's Amanda Herron and Tonya Ugoretz discuss how organizations can move beyond cybersecurity dashboards to turn data into meaningful risk insights and assurance. They explore the importance of aligning cyber metrics with business risks, strengthening collaboration across the Three Lines Model, and using continuous monitoring to identify emerging threats. The conversation also covers cyber resilience, evolving responsibilities for cybersecurity, and how artificial intelligence is reshaping both cyber threats and internal audit's approach to assurance.
HOST:
Amanda Herron, CPA
US Internal Audit Leader, PwC

GUEST:
Tonya Ugoretz
Co-Leader, Cyber & Risk Innovation Institute, Managing Director, PwC
 


KEY POINTS:
Introduction [00:00–01:02]
Turning Cyber Data Into Risk Insight [01:02–04:21]
Visibility vs. Assurance [04:21–08:29]
Choosing Cyber Risks and Metrics That Matter [08:29–12:13]
Internal Audit's Role in the Cyber Risk Conversation [12:13–17:06]
Moving From Activity Metrics to Outcome Metrics [17:06–20:12]
Looking Beyond a "Green" Cyber Dashboard [20:12–22:26]
Who Owns Cyber Risk? [22:26–27:27]
Applying the Three Lines Model to Cybersecurity [27:27–30:52]
Building Cyber Resilience Beyond the Dashboard [30:52–35:14]
How AI Is Changing Cybersecurity Risk [35:14–39:45]
AI, Automation, and Internal Audit Assurance [39:45–42:28]
Rethinking Cyber Reporting [42:28–44:56]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Cybersecurity Topical Requirement
Global Internal Audit Standards
Knowledge Center: Artificial Intelligence
Three Lines Model
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 companion episode to Internal Auditor magazine's "Most Likely to Innovate" article, Adrian Romero talks with Emerging Leaders Ashley Morrone and Nisha Nair about building careers shaped by innovation, curiosity, and continuous improvement. They discuss the importance of mentorship and psychological safety, practical uses of AI in audit work, and why innovation does not always require a major transformation. The conversation also explores starting small with new technology, speaking up at any career level, and turning good ideas into meaningful change.
HOST:
Adrian Romero, CIA
Principal and Practice Leader, Kaufman Rossin
2019 Emerging Leader



GUESTS:
Ashley Morrone, CIA
Financial Services Internal Audit Manager, Crowe
2024 Emerging Leader  
 

 Nisha Nair, CIA, FCCA, ACMA, CGMA, CFE
Internal Audit Specialist, United Arab Emirates' Federal Authority for Nuclear Regulation
2024 Emerging Leader 



KEY POINTS:
Introduction and Career Paths in Internal Audit [00:00–03:54]
Opportunities, Mentorship, and Psychological Safety [03:55–07:58]
What Innovation Really Means in Internal Audit [07:59–10:27]
Using AI to Reduce Repetitive Audit Work [10:28–13:42]
AI Implementation and Shifting to Higher-Value Work [13:43–15:07]
Continuous Improvement and the "What's the Wow?" Mindset [15:08–17:19]
Starting Small With AI and Scaling Responsibly [17:20–19:42]
Building vs. Buying AI Solutions [19:43–21:06]
Why Early-Career Auditors Should Speak Up [21:07–24:16]
Creating a Culture Where Ideas Are Heard [24:17–26:00]
Advice for Building a Career That Creates Change [26:01–29:12]
Final Thoughts [29:13–30:20]

IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:
Most Likely to Innovate — Internal Auditor magazine (October Issue)
Global Internal Audit Standards
Internal Auditing Competency Framework
Knowledge Center: Artificial Intelligence
 Article: 5 Ways to Build Internal Audit's AI Skills
Global Knowledge Brief: Innovation and Technology Part 1: Internal Audit's Role in Technology Assurance
Internal Audit Foundation Research
Visit The IIA's website or YouTube channel for related topics and more.

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All Things Internal Audit: Fraud Podcast
"A Full-Court Fraud"
Listen to The IIA's 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, a university's polished image hides a problem that starts with four sheets of paper and a fully booked calendar. What begins as a routine audit of athletic department accounts turns into a trail of redirected checks, lookalike bank accounts, and hesitant answers from a trusted insider.
Access the full article here.
Read the October issue here.
Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person.


Chapters:
Introduction [00:00-00:00:18]
Part 1: The Pitch [00:00:19-00:02:03]
Part 2: The Employee Who Wasn't [00:02:04-00:04:17]
Part 3: The Lawsuit That Pulled the Thread [00:04:18-00:06:08]
Fraud Red Flags and Lessons Learned [00:06:09-00:06:46]
Closing and Fraud Resources [00:06:47-00:07:18]

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