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Internal Auditing in 2026: Skills That Actually Matter

Release Date: 12/29/2025

Five Years In: Anthony Pugliese on Leading a Global Profession Through Change

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit In this special milestone episode, Terry Grafenstine sits down with Anthony Pugliese to reflect on five years of leadership at The IIA. He shares what it's meant to lead a global profession during a period of unprecedented change, from modernizing the Standards and advancing advocacy to strengthening the talent pipeline and navigating cultural complexity across more than 100 countries. The conversation discusses leadership through influence, professional judgment, integrity,...

Preparing Audit Teams for Swarm Auditing

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit Tech Internal audit is no longer operating in a world of fixed scopes and hindsight reviews. As risk becomes continuous, digital, and increasingly driven by AI-enabled decisions, audit must evolve just as quickly. In this episode, Aadesh Gandhre is joined by Dave Montez and Richard Penfil from PayPal to introduce swarm auditing; an emerging approach that combines human judgment with orchestrated AI agents working in parallel. They discuss how audit functions can move beyond prompt libraries, embed...

AI Regulation Is Here: What Internal Auditors Need to Know Now

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit AI regulation is no longer on the horizon. It’s here. In this episode, Ernest Anunciacion talks with Marko Horvat about how global AI regulations are reshaping governance, risk management, and the role of internal audit. They discuss why regulators are prioritizing risk to individuals and how AI governance spans the full system life cycle. HOST:, CIA Head of Product Marketing, MindBridge AI GUEST: , CPASenior Vice President of Business Transformation, ELB Learning ...

Deepfakes and AI Fraud Risks for Internal Auditors

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit Deepfakes are reshaping fraud, trust, and evidence, and challenging what organizations can rely on as “proof.” In this episode, Andrew Guasp speaks with Corey Chadderton about how AI-generated media is being used to impersonate leadership and bypass controls, why the barriers to entry have collapsed, and what internal auditors must do to strengthen governance, training, and response as these risks accelerate into 2026. HOST:, CIA, CFE Senior manager, Standards & Professional Guidance, The...

Fraud Psychology in Internal Audit

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Eric Wilson talks with Dr. Kelly Richmond Pope about the psychology behind fraud, why ordinary people commit unethical acts, and how trust, pressure, and culture shape fraud risk. They explore accidental versus intentional perpetrators, cognitive blind spots, whistleblowing challenges, and what auditors can do to better detect and prevent fraud. HOST: , CIA Director of Internal Audit & Chief Audit Executive, Gulfport Energy GUEST: , CPA, PhD Forensic Accounting Professor,...

Internal Auditing in 2026: Skills That Actually Matter

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Mike Levy talks with Dan Fornelius about the skills internal auditors need in 2026 and how to deliver real advice, insight, and foresight that leaders value. They discuss earning a seat at the table, balancing advisory work with independence, aligning audit work to strategy, and how AI and analytics are transforming internal audit. The conversation highlights the shift toward strategic, insight-driven auditing and what auditors must do to stay relevant. HOST:, CIA, CRMA, CISSP CEO, Cherry Hill...

Developing an Internal Audit Strategy

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Pamela Stroebel Powers and James Rose unpack the new , created to support Standard 9.2 in the Global Internal Audit Standards. They discuss why strategy is essential for internal audit functions, how it differs from the audit plan, and the importance of foresight, scenario analysis, and continuous development. They also explore the connection between strategy and performance measurement, and how these tools help internal auditors stay aligned with organizational objectives. HOST:, CIA, CGAP, CRMA,...

Risk in Focus 2026: Three Trends Auditors Can’t Ignore

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit Deborah Poulalion and Brian Tremblay unpack the top three risks from the report: geopolitical uncertainty, digital disruption, and cybersecurity. They discuss why these risks are rising, how internal audit can approach “hard-to-audit” areas, and how to use Risk in Focus to drive stronger conversations with leadership. For a global perspective, read insights from audit leaders in the article HOST: Senior Manager, Research & Insights, The IIA GUEST: , CIA, CISA Vice...

Auditing Extreme Weather Risk

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit Extreme weather is no longer a background variable; it’s a governance and resilience issue. In this special episode, Christine Janesko shares extended insights from her interviews for Internal Auditor magazine’s “” article. Hear expert perspectives on expanding risk lenses, adapting to climate-driven changes, and how internal audit can strengthen preparedness, communication, and continuity in a world of increasingly unpredictable weather. HOSTS: Associate Manager & Producer, Content...

Fraud Podcast: Beer Below Deck

All Things Internal Audit

All Things Internal Audit: Fraud Podcast "Beer Below Deck" Listen to The IIA’s Fraud Podcast, brought to you by The Fraud Podcast provides fictionalized accounts of real-world frauds featured in magazine’s Fraud department. In this episode, a harmless naval tradition and a single questionable requisition spiral into a costly cover-up. What starts as an attempt to boost morale becomes a lesson in how pressure, rationalization, and weak controls can turn minor misjudgments into major fraud. Access the full article Read the December issue Interested in more...

More Episodes

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Mike Levy talks with Dan Fornelius about the skills internal auditors need in 2026 and how to deliver real advice, insight, and foresight that leaders value. They discuss earning a seat at the table, balancing advisory work with independence, aligning audit work to strategy, and how AI and analytics are transforming internal audit. The conversation highlights the shift toward strategic, insight-driven auditing and what auditors must do to stay relevant.

HOST:
Mike Levy, CIA, CRMA, CISSP
CEO, Cherry Hill Advisory

GUEST:

Dan Fornelius, CIA
Director & Integrated Risk Leader, CrossCountry Consulting
IIA North Jersey Chapter Board Member

KEY POINTS:

Introduction and the Evolution of Internal Auditing [00:00:02–00:00:39]
Defining Advice, Insight, and Foresight in Internal Audit [00:00:39–00:01:16]
Earning a Seat at the Table Through Early Engagement [00:01:16–00:02:00]
Aligning Audit Work With Organizational Strategy [00:02:42–00:03:33]
Using Business Language to Drive Impact and Value [00:03:37–00:04:20]
Balancing Advisory Services and Independence [00:04:32–00:06:40]
Independence vs. Objectivity: Reframing the Debate [00:07:02–00:08:35]
Providing Real-Time Guidance on Emerging Risks [00:09:12–00:10:27]
Why Internal Audit’s Holistic View Drives Insight [00:10:31–00:11:24]
Defining and Delivering Actionable Insights [00:11:26–00:16:01]
Using Data, Analytics, and Early Warning Indicators [00:12:21–00:15:27]
Technology and AI as Enablers of Better Storytelling [00:16:12–00:18:33]
How AI Frees Auditors to Focus on the “So What” [00:18:45–00:21:06]
Skills and Attributes of the Future Auditor [00:21:22–00:23:25]
Why Communication and Questioning Matter More Than Ever [00:23:25–00:25:01]
Final Reflections on Value-Driven Internal Auditing [00:25:01–00:26:16]

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