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,...
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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...
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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 ...
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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...
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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,...
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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...
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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,...
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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...
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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...
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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...
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https://www.kellyrichmondpope.com/
KEY POINTS:
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Introduction to Fraud Psychology [00:00:02–00:00:32]
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What Sparked an Interest in Fraud and Human Behavior [00:00:32–00:03:33]
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Why Fraud Is Often Committed by “Ordinary” People [00:03:33–00:04:21]
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Pressure, Life Events, and the Path to Fraud [00:04:21–00:06:48]
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Thrill-Seeking, Power, and the Adrenaline Factor [00:06:58–00:08:20]
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Intentional, Accidental, and Righteous Fraud Explained [00:08:20–00:10:18]
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Why Accidental Perpetrators Are the Hardest to Detect [00:08:40–00:10:18]
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Cognitive Blind Spots and the Role of Trust [00:10:19–00:13:46]
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Lessons from One of the Largest Municipal Fraud Cases [00:12:29–00:13:46]
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The Difficult Reality of the Internal Auditor’s Role [00:13:46–00:15:38]
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When and Why to Bring in Third-Party Investigators [00:15:52–00:16:16]
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Cultural Warning Signs That Fraud Risk Is Increasing [00:16:36–00:17:51]
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Charisma, Likability, and Fraud Risk [00:17:51–00:19:07]
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Managing Relationships While Maintaining Objectivity [00:18:20–00:20:12]
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Behavioral Red Flags Auditors Should Not Ignore [00:20:16–00:22:50]
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Narcissism, Leadership, and Corporate Environments [00:22:50–00:23:38]
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Why Whistleblowing Is So Difficult [00:23:59–00:25:59]
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A Critical Mindset Shift for Auditors [00:26:11–00:26:33]
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Closing Thoughts and Practical Takeaways [00:26:33–00:27:16]
IIA RELATED CONTENT:
Interested in this topic? Visit the links below for more resources:
- Global Practice Guide: Internal Auditing and Fraud, 3rd Edition
- Vision 2035
- 2026 Fraud Unmasked Virtual Conference
- Global Internal Audit Standards
- Internal Auditor Magazine: “Playing the Long Game” (Eric Wilson's article)
- Webinar: Internal Auditing and Human Personality: Compatibility Mapping
Visit The IIA’s website or YouTube channel for related topics and more.
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