The Institute of Internal Auditors Presents: All Things Internal Audit

KEY POINTS:

• Introduction to Fraud Psychology [00:00:02 –00:00:32 ]

• What Sparked an Interest in Fraud and Human Behavior [00:00:32 –00:03:33 ]

• Why Fraud Is Often Committed by "Ordinary" People [00:03:33 –00:04:21 ]

• Pressure, Life Events, and the Path to Fraud [00:04:21 –00:06:48 ]

• Thrill-Seeking, Power, and the Adrenaline Factor [00:06:58 –00:08:20 ]

• Intentional, Accidental, and Righteous Fraud Explained [00:08:20 –00:10:18 ]

• Why Accidental Perpetrators Are the Hardest to Detect [00:08:40 –00:10:18 ]

• Cognitive Blind Spots and the Role of Trust [00:10:19 –00:13:46 ]

• Lessons from One of the Largest Municipal Fraud Cases [00:12:29 –00:13:46 ]

• The Difficult Reality of the Internal Auditor's Role [00:13:46 –00:15:38 ]

• When and Why to Bring in Third-Party Investigators [00:15:52 –00:16:16 ]

• Cultural Warning Signs That Fraud Risk Is Increasing [00:16:36 –00:17:51 ]

• Charisma, Likability, and Fraud Risk [00:17:51 –00:19:07 ]

• Managing Relationships While Maintaining Objectivity [00:18:20 –00:20:12 ]

• Behavioral Red Flags Auditors Should Not Ignore [00:20:16 –00:22:50 ]

• Narcissism, Leadership, and Corporate Environments [00:22:50 –00:23:38 ]

• Why Whistleblowing Is So Difficult [00:23:59 –00:25:59 ]

• A Critical Mindset Shift for Auditors [00:26:11 –00:26:33 ]

• 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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