The Audit Podcast

This week, our guest is Anthony Pugliese, President and CEO of the Institute of Internal Auditors.   Anthony joins the show as he approaches his five-year anniversary leading the IIA, reflecting on the major milestones and progress the organization has made during that time. He shares a look back at key initiatives from the past five years and discusses what the next phase could look like for the profession.   We also talk about several recent research efforts, including the 2026 Risk in Focus survey and the joint report with AuditBoard on AI driven fraud. Anthony highlights a few key trends auditors should be watching, particularly as organizations navigate emerging technology risks and evolving expectations around governance and oversight.   Finally, Anthony explains two initiatives aimed at strengthening the future of the profession: the Global Audit Committee Center, which supports stronger engagement with audit committees, and VisionU, a development program designed for new and aspiring chief audit executives.   Be sure to connect with Anthony on LinkedIn. 6:02 - AI Tips 11:03 - 5 Years as IIA President 14:32 - Strategy and the New Internal Audit Standards 14:32 - Why "Simple" Implementations Rarely Actually Simple 17:40 - Key Insights from Risk in Focus 2026 and the AI Fraud Report 21:50 - AI Literacy and Training in Internal Audit 24:26 - The Audit Committee Center 27:54 - How to Join the Audit Committee center 33:25 - Experienced CAE resources 35:35 – Final Thoughts 38:26 - Best advice for CAEs from Anthony Pugliese   Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.    Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

Links: Norman Marks Article   Be sure to follow us on our social media accounts on: LinkedIn: https://www.linkedin.com/company/the-audit-podcast Instagram: https://www.instagram.com/theauditpodcast TikTok: https://www.tiktok.com/@theauditpodcast?lang=en   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.  * This podcast is brought to you by Greenskies Analytics. the services firm that helps auditors leapfrog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.   Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.  

This week, we'll be joined by Marc Walrod, Controls Integration Leader at Clearsulting.   Marc shares why controls integration needs to start far earlier than most organizations think, often in what he calls phase zero of a major transformation. From ERP implementations to rolling out AI across the enterprise, he explains how waiting too long to involve controls can create costly rework and unnecessary risk.   He also walks through common myths management holds about controls, like assuming a well-known ERP system comes with sufficient controls already built in and outlines practical warning signs teams can watch for to ensure controls are part of the conversation before go live.   If you are attending GAM Conference, be sure to stop by the booth 111 to connect with Marc and the Clearsulting team.   Newsletter: https://www2.clearsulting.com/clearsulting/newsletter LinkedIn: https://www.linkedin.com/company/clearsulting YouTube: https://www.youtube.com/@Clearsulting   Be sure to connect with Marc on LinkedIn.   9:18 - Actually Implementing ERP Softwares 11:26 - Integration Over Installation 13:45 - Clearsulting Methodology 15:10 - Why "Simple" Implementations Rarely Actually Simple 17:00 - The Cross-Functional Coordination Problem 20:38 - Phase Zero: Where Controls Actually Begin 27:50 - Scoping Controls Without Overcomplicating the Project 32:55 - Why Data Literacy Matters in Major Implementations 35:47 - AI and the Future of Internal Controls 39:12 – Final Thoughts   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.    Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

Links: Claude Cowork Be sure to follow us on our social media accounts on: LinkedIn: https://www.linkedin.com/company/the-audit-podcast Instagram: https://www.instagram.com/theauditpodcast TikTok: https://www.tiktok.com/@theauditpodcast?lang=en   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.  * This podcast is brought to you by Greenskies Analytics. the services firm that helps auditors leapfrog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.   Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, we'll be joined by Brian Kuenzi, Founder of a Stealth AI Startup.   Brian gets specific about what works when audit teams try to modernize. He breaks down why new methodologies fail without clear ownership, discipline, and follow-through and how innovation doesn't mean abandoning rigor.   He shares practical examples of how to put structure around new ideas, set non-negotiable expectations, and still give teams room to test and improve. The result: audit processes that are flexible where they should be, consistent where they must be, and focused on producing real outcomes.   Be sure to connect with Brian on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.    Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

AI isn't the risk — not being able to explain it is   Be sure to follow us on our social media accounts on: LinkedIn: https://www.linkedin.com/company/the-audit-podcast Instagram: https://www.instagram.com/theauditpodcast TikTok: https://www.tiktok.com/@theauditpodcast?lang=en   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.  * This podcast is brought to you by Greenskies Analytics. the services firm that helps auditors leapfrog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.   Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, our guest is William Englehaupt, CEO and founder of Auditology and former director at KPMG.   Bill shares his perspective on bringing discipline, structure, and consistency to audits by applying Lean and Six Sigma principles to the audit process. Drawing on his experience working with hundreds of audit teams across large public accounting firms, he explains why audits should be treated as standard work and how reducing variation in execution can dramatically improve outcomes for both auditors and clients.   We talk about innovative audit methods, real-world client success stories, and why managing audits with urgency and control matters more than relying on theory or hoping things come together. Bill also walks through key ideas from his book, Managing the Hell Out of Your Audit, including the importance of upfront coaching and certifying staff before work begins to reduce rework, review notes, and frustration across audit teams Be sure to connect with Bill on LinkedIn.   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   Timecodes:   2:52 - Bills BBQ 6:37 - A Favorite AI Prompt 9:45 -  Innovative Approaches to Auditing 11:10 - Client Success Stories 16:53 - Bringing Discipline to New Methodologies 20:13 - Managing the Hell Out of Your Audit 23:08 - The Value of Upfront Coaching 26:40 - Final Thoughts   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.  Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, our guest is Aadesh Gandhre, Chief Audit Executive at DTCC. Aadesh shares his perspective on reshaping the perception of internal audit, both inside organizations and across the profession. Drawing on his background in technology and innovation, he explains why internal audit must move away from being seen as a spotlight that hunts for findings and instead become a lighthouse that helps organizations navigate risk and change. We talk about servant leadership and how small cultural shifts, such as celebrating wins, encouraging experimentation, and reframing failure as learning, can unlock innovation within audit teams. Aadesh also walks through how his team is using gamification, internal recognition, and creative engagement to build a stronger audit brand and a more motivated global workforce. Be sure to connect with Aadesh on LinkedIn.   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   Timecodes:   3:00 – Practical AI use cases 10:30 – The servant leadership mindset 14:55 – Scaling this approach based on team size 16:30 – Building the internal audit brand 26:40 – Bringing innovation into internal audit 33:12 – Making innovation a priority in the office 40:00 – Staying current with tools and resources 44:32 – The freeze–unfreeze–refreeze change management model 49:32 – Final thoughts   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.  Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, our guest is Roberto Zambelli, Head of Audit at Vodafone Three.   Roberto breaks down the IIA's new topical requirements, with a particular focus on organizational behavior. He explains how these requirements are part of the IIA's Vision 2035 to modernize internal audit and provide clearer, more practical guidance for auditing complex and traditionally "soft" areas like culture and behavior.   We also discuss how topical requirements move audit from broad principles to more structured, consistent approaches—helping auditors better design reviews around specific topics such as data privacy, regulatory expectations, and organizational culture. Drawing on his background in behavioral science, Roberto shares his perspective on how auditors can assess culture in a more disciplined and meaningful way.   Be sure to connect with Roberto on LinkedIn.   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   Timecodes:   1:32 – Personal ChatGPT Use Case 5:47 – Audits That Require Topical Requirements 11:05 – What Is a Topical Requirement? 15:41 – The Value of a Behavioral Audit 27:13 – What More Is Needed? 31:53 – Final Thoughts   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.  Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

Links: Claude's new constitution 'Wake up to the risks of AI, they are almost here,' Anthropic boss warns   Be sure to follow us on our social media accounts on: LinkedIn: https://www.linkedin.com/company/the-audit-podcast Instagram: https://www.instagram.com/theauditpodcast TikTok: https://www.tiktok.com/@theauditpodcast?lang=en   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.  * This podcast is brought to you by Greenskies Analytics. the services firm that helps auditors leapfrog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.   Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.  

This week on The Audit Podcast, our guest is David Bowman, Senior Vice President and Global Chief Auditor at Unum Group.   David shares his innovative approach to using data analytics across his audit team. He talks through how his team—roughly 60 auditors across three countries and five audit groups—implements analytics in a way that delivers measurable results to stakeholders, even for smaller teams with limited resources.   We also dive into David's role in supporting these initiatives, the importance of audit culture, and his key lessons from 30 years of audit and audit leadership.   Be sure to connect with David on LinkedIn.   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   Timecodes:   4:28 – Sourcing and building analytics capabilities 11:45 – When and how to engage a data analytics specialist 20:27 – Collaboration between the data analytics team and the Audit team 22:26 – Stakeholder feedback and insights 25:30 – Developing the next generation of leaders 33:18 – What it means to lead on a global scale 41:02 – The dos and don'ts of shaping company culture 46:29 - Final Thoughts   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.  Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, we're joined by returning guest Jason Mefford, audit leader advisor and founder of the Audit Leader Forum.   Jason shares what it really means to have "real" conversations as an internal audit leader—and why authenticity, not ego, matters most. We talk through the situations where tough conversations come up most often, including with the board, the C-suite, executives, and staff.   He also breaks down practical advice for navigating difficult discussions and introduces the five areas of leadership audit leaders need to focus on as they move into senior roles.   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   Timecodes:   4:06 – What it means to be a "real" CAE 7:56 – How to have a "real" conversation 18:23 – Four scenarios where a real conversation is necessary 25:17 – Building confidence as a leader 30:33 – Dealing with confidence challenges 36:47 – Five key areas of leadership 45:38 – Final thoughts   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.    Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, we're joined by Patrick Niemann, Partner and Leader of EY's U.S. Center for Board Matters.   Pat brings a unique perspective shaped by decades of working directly with boards and audit committees. In this episode, he shares what's top of mind for board members right now—from uncertainty in the economic and geopolitical landscape to evolving expectations around risk management.   We dig into how boards are thinking about cybersecurity, AI governance, and emerging technology risks, and how those conversations have changed over the past year. Pat explains why boards are moving beyond awareness and asking more pointed questions about how AI is being deployed, what risks it introduces, and how management teams are addressing them.   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   Timecodes:   1:23 – What's ahead in 2026 4:02 – Board priorities for 2026 7:33 – AI and cybersecurity considerations 12:20 – Emerging risks in 2026 18:20 – How tariffs are shaping corporate investment 22:40 – Governance of AI agents in 2026 28:28 – The AI bubble question 32:11 – Final thoughts   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.    Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

Be sure to follow us on our social media accounts on: LinkedIn: https://www.linkedin.com/company/the-audit-podcast Instagram: https://www.instagram.com/theauditpodcast TikTok: https://www.tiktok.com/@theauditpodcast?lang=en   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.  * This podcast is brought to you by Greenskies Analytics. the services firm that helps auditors leapfrog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.   Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

To wrap up the year, Trent Russell is giving away a copy of Getting Ready to Roar: A Chief Auditor's Guide from Audit Room to Boardroom by Navin Pasricha—a book he believes every auditor should have on their shelf. How to enter: • Find the giveaway post on LinkedIn (from The Audit Podcast or Trent Russell) and leave a comment • Want an extra entry? Leave a written review of The Audit Podcast on Spotify or Apple Podcasts That's it. Any comment counts. The winner will be selected over the holiday break and announced soon after. Even if you don't win, this is a book worth checking out. Merry Christmas, happy holidays, and thanks for listening. We'll see you in 2026.   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.    Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

Links: Keep AI browsers out of your enterprise, warns Gartner OpenAI warns new models pose 'high' cybersecurity risk   Be sure to follow us on our social media accounts on: LinkedIn: https://www.linkedin.com/company/the-audit-podcast Instagram: https://www.instagram.com/theauditpodcast TikTok: https://www.tiktok.com/@theauditpodcast?lang=en   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.  * This podcast is brought to you by Greenskies Analytics. the services firm that helps auditors leapfrog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.   Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.  

This week on The Audit Podcast, we're doing something a little different.   It's an end-of-year, blooper-style episode that pulls back the curtain on the show. You'll hear the unscripted moments, side comments, and behind-the-scenes bits that usually get edited out—including just how many times Trent says, "Mary Charles cut that out." throughout the episodes (hint it's a lot).   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.  Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.  

This week on The Audit Podcast, there's a new host in town… and it's not me. Eric Wilson steps in and leads a reverse interview where I finally take a turn as the guest.   Be sure to connect with Eric on LinkedIn.   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   Timecodes: 0:39 – What Made Trent Start The Audit Podcast 4:09 – The Origins of IA on AI 6:09 – Understanding the "How" 10:34 – Trent's Most Memorable Podcast Episodes 13:11 – Where to Listen to The Audit Podcast 14:13 – Skill Sets New Auditors Should Focus On 15:36 – The Biggest Shift in Internal Audit 16:25 – What Keeps Trent Motivated 17:04 – Trent's Green Thumb Challenges 18:56 – Final Thoughts   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.  Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, there's a new host in town… and it's not me. Eric Wilson steps in and leads a reverse interview where I finally take a turn as the guest.   Be sure to connect with Eric on LinkedIn.   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   Timecodes: 1:30 – Lightning Round of Questions for Trent 6:23 – Trent's Career Journey 13:25 – Trent's Work–Life Balance 16:39 – Greenskies Analytics: How Tech Has Changed Things 19:50 – The Footprint of Greenskies Analytics 20:42 – Using Copilot to Accelerate Analytics in Your Company 25:10 – What's New for Greenskies Analytics 26:15 – How Trent Started Running The Audit Analytics and AI Conference 32:50 – New Conferences 35:33 – A Sneak Peek at Future Conferences   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.  Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, our guest is Mike McDonald, Chief Audit Executive at BorgWarner.   This episode is a little different—it's a replay from one of our sessions at the Audit Analytics and AI Conference, sponsored by Supervisor. Mike has been in the CAE role at BorgWarner for about a year, and he walks us through what that first year has really looked like.   We get into what he expected going into the role, what surprised him, and the biggest lessons he learned in his first hundred days.   Be sure to connect with Mike on LinkedIn.   Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.   Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.   Timecodes:   2:14 — What It's Like Stepping into the CAE Role 8:19 — Understanding Internal Audit's Mission 9:31 — How CAEs Allocate Resources 11:09 — A CAE's Perspective on KPIs 13:52 — Using Full-Population Testing Effectively 16:16 — How to Implement Supervision 17:26 — Building In-House Solutions vs. Using External Tools 20:31 — Identifying What Truly Matters with Population Testing 22:32 — The Skill Sets CAEs Want 24:30 — How Internal Audit Teams Are Using AI   *   This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.  Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.