The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Dillon Caldwell and Eric Wilson uncover the psychology behind internal auditing: trust, emotion, bias, credibility, and even burnout. If you've ever wondered why some audits succeed and others stall, this conversation reveals the human side that makes all the difference.

KEY POINTS:

• Introduction [00:00 –00:00:26 ]

• The Human Side of Internal Auditing [00:00:26 –00:02:40 ]

• Internal Auditing as an Interpersonal Profession [00:03:08 –00:04:44 ]

• Emotion and Perception in Auditing [00:04:53 –00:06:12 ]

• Building Credibility and Managing Defensiveness [00:06:25 –00:08:29 ]

• Reframing Findings as Opportunities [00:10:11 –00:13:34 ]

• Balancing Independence with Connection [00:16:48 –00:19:41 ]

• The Culture Factor [00:21:02 –00:21:35 ]

• Navigating Identity and Expertise [00:21:38 –00:24:42 ]

• Challenging Institutional Thinking [00:25:04 –00:26:42 ]

• Psychological Strain and Burnout in Auditing [00:26:47 –00:30:12 ]

• Closing Thoughts [00:30:20 –00:31:10 ]

THE IIA RELATED CONTENT: 
Interested in this topic? Visit the links below for more resources:

• 2025 Financial Services Exchange Conference
• Internal Auditor Magazine: "Playing the Long Game" (Eric Wilson's article)
• Viewpoints: Human Factors
• Internal Auditor: "From Critic to Collaborator"
• Webinar: Internal Auditing and Human Personality: Compatibility Mapping
• Building a Better Auditor: Human-centric Auditing
• Vision 2035

Visit The IIA's website or YouTube channel for related topics and more.

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