Internal Audit

Internal Audit Lens - The Governance around AI

Pat Delbridge — Mon, 25 Aug 2025 08:05:13 +0000

Strong governance around artificial intelligence fosters better innovation so the organisations that will be able to embrace AI the most are those that have effective governance in place. In this episode, ACCA Internal Audit Sector Panel member John Webb and Jonathan Roffey - who leads Ernst & Young’s delivery of Technology Risk Services to the Financial Services Sector – talk about the global regulations, regulatory expectations and governance that surround the use of AI. Jonathan will share his recommended steps for building a responsible AI governance framework.

You can find all available podcasts here or find them on your favourite platform: Apple podcasts: https://podcasts.apple.com/us/podcast/internal-audit/id1761978023?mt=2&ls=1at=1001l626 Spotify: https://open.spotify.com/show/2VcM3L5gXHlmrfiV9U2VFj

You can find more resources for internal auditors on our Internal Audit hub - https://bit.ly/accaiahub - including a series of guides for beginners, the management committee and Heads of Internal Audit. We also have resources for those moving into Internal Audit, free webinars available on demand, and articles.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - AI application by internal auditors

Pat Delbridge — Fri, 25 Jul 2025 08:05:51 +0000

AI isn’t new but use of it by Internal Audit is. There will only be more use cases for AI going forward but the importance of “the human in the loop” means that AI will only replace internal auditors if they let it. In this episode, ACCA Internal Audit Sector Panel member John Webb talks to Jonathan Roffey - who leads Ernst & Young’s delivery of Technology Risk Services to the Financial Services Sector – about where internal auditors can embrace artificial intelligence to add to its own value. Jonathan will share practical examples of where he has seen AI help internal auditors, and also highlight some limitations of AI.

Internal Audit Lens - Critical thinking for internal auditors

Pat Delbridge — Wed, 25 Jun 2025 07:37:13 +0000

In this episode, Annabel Faulkner of EY and Sara I James of Getting Words to Work discuss how internal auditors who are aware of and actively using particular techniques in critical thinking usually provide better risk-based audit of assurance and consulting services. Sara runs through three different types of reasoning in the European tradition of critical thinking and provides some examples of how they apply to an internal auditor’s work.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Assurance mapping

Pat Delbridge — Fri, 23 May 2025 07:34:50 +0000

Assurance mapping is a way of looking at risks and objectives for an organisation and mapping out how different organisational activities help (or don’t) to keep the risk or objective on track. In this episode, James Paterson explains how to undertake assurance mapping and the benefits of doing so – improved risk management, better resource deployment, less governance fatigue and more joined up reporting. Doing assurance mapping in a disciplined and structured way will provide you with a holistic perspective of what is going on in your organisation.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Plain language and accessible communications

Pat Delbridge — Fri, 25 Apr 2025 09:11:52 +0000

No one likes writing audit reports and no one likes reading audit reports, but there are ways to reduce the pain and increase the gain. In this episode, Annabel Faulkner of EY and Sara I James of Getting Words to Work discuss how understanding and using plain language will increase the effectiveness of your report and reduce the risk of misunderstanding.

You can order the second edition of Sara’s book, Radical Reporting: Writing Better Audit, Risk, Compliance, and Information Security Reports, here. For a 20% discount code on the book, use this code which is valid until June 2025: 25EFLY1

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Root Cause Analysis

Pat Delbridge — Tue, 25 Mar 2025 08:28:25 +0000

In this episode, James Paterson – author of the book “Beyond the Five Whys” – talks about looking for underlying casual factors for why something happened with the aim of coming up with remedial actions, and also the need to take great care when analysing the facts and circumstances of a particular issue, or a near miss or a risk exposure that’s out of the agreed tolerance.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Auditing culture

Pat Delbridge — Tue, 25 Feb 2025 09:16:45 +0000

Risk culture is about protecting and growing organisational value and ultimately helping your organisation to achieve its strategic objectives. However your risk culture is only as good as your organisational culture. In this episode, Annabel Faulkner of EY and Calene Van Zyl talk about the equation of process plus people and their behaviours equals the right business outcome, how you can build a risk culture in an organisation, and a real life client example bringing it all to life.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Recent developments in cyber risk

Pat Delbridge — Fri, 24 Jan 2025 09:29:32 +0000

As cyber threat actors continually evolve their attacks, an organisation can be considered to be doing well these days if it is only two steps behind bad actors. In the second of a two-part podcast, Lee Glover of Validera and Mike Hughes of Prism RA talk about recent developments in cyber risk including the evolution of the approach of threat actors from attacking individual organisations to attacking software companies that then distribute their bad code across the globe. Risk management is only possible if the controls implemented work as intended, so Internal Audit’s periodic assurance work on controls is vital, as is its involvement in IT projects from the outset.

ACCA’s report on Cyber and the CFO is a useful resource that you can download at https://bit.ly/cyberandthecfo. ISACA and Aston University have produced a briefing for the C-Suite on what the Board of Directors need to know to build business resilience. This briefing accompanies ACCA’s report and on page 6 of the document you’ll find eight key questions that company directors need to ask to ensure they are at least doing the fundamentals – you can access the ISACA briefing at https://bit.ly/isacabriefingcsuite.

You can find more resources for internal auditors on our Internal Audit hub - https://bit.ly/accaiahub - including a series of guides for beginners, Heads of Internal Audit and audit committee. We also have resources for those moving into Internal Audit, free webinars available on demand, and articles.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Introduction to cyber risks

Pat Delbridge — Wed, 18 Dec 2024 09:08:35 +0000

All organisations regardless of size have a digital presence that opens them up to risks. Those risks are continually increasing with advancements in technology and connectivity, and the emergence of cyber threat actors. In the first of a two-part podcast, Lee Glover of Validera and Mike Hughes of Prism RA talk about cyber risks – what they are and why they are a significant concern for organisations today.

You can find more resources for internal auditors on our Internal Audit hub - https://bit.ly/accaiahub - including a series of guides for Heads of Internal Audit and audit committee. We also have resources for those moving into Internal Audit, free webinars available on demand, and articles.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Global Internal Audit Standards: the main changes

Pat Delbridge — Mon, 25 Nov 2024 09:04:55 +0000

During the podcast, John mentions a webinar that he presented for ACCA about being a courageous internal auditor. You can register for listen to this free webinar on demand at https://event.on24.com/wcc/r/3718600/86C1A837386FBB249E1AD2881E6F3BF5.

You can find more resources for internal auditors on our Internal Audit hub - https://bit.ly/accaiahub - including a series of guides for beginners, the management team, Heads of Internal Audit and audit committee. We also have resources for those moving into Internal Audit, free webinars available on demand, and articles.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Global Internal Audit Standards: the new structure

Pat Delbridge — Wed, 23 Oct 2024 10:08:00 +0000

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Moving forward with AI

Pat Delbridge — Wed, 25 Sep 2024 07:31:56 +0000

The future of AI in business is exciting. To recruit and retain talent going forward, businesses will need to embrace AI. In the second part of a two-part podcast Si Mathavan, Darren Mascarenhas and Ewan Bolt of Johnston Carmichael look at how a business can move forward with AI once it is embedded in the business, including regularly monitoring and evaluating the performance of AI, and conducting regular bias audits.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - AI adoption and utilisation in business

Pat Delbridge — Sun, 25 Aug 2024 08:20:00 +0000

In the first of a two-part podcast Si Mathavan, Darren Mascarenhas and Ewan Bolt of Johnston Carmichael look at how you can set up AI in a business.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - risk management and assurance on supply chains

Pat Delbridge — Thu, 25 Jul 2024 07:40:30 +0000

Supply chains are becoming increasingly complex and regulated. In this episode, Lee Glover and Steve Connors of Validera discuss the common failures in the due diligence undertaken by organisations, the importance of ongoing relationship management, and assessing the risk of your suppliers including software providers like CrowdStrike.

You can find more resources for internal auditors on our Internal Audit hub - including a series of guides for beginners, the management team, Heads of Internal Audit and audit committee. We also have resources for those moving into Internal Audit, free webinars available on demand, and articles.

This podcast is hosted by ZenCast.fm

Internal Audit Lens - Internal Audit report writing part 2

Pat Delbridge — Tue, 25 Jun 2024 07:14:44 +0000

The importance of writing high quality Internal Audit reports cannot be emphasised enough. In the second part of this two-part podcast, ACCA Internal Audit Sector Panel member John Webb and David Fineberg – Chief Internal Auditor at Alter Domus – look at root causes, issues and action plans. David will also share some of the pitfalls he has seen over his career when writing Internal Audit reports. If you haven’t already listened to the first part of this two-part podcast which looks at the design of an internal audit report, we suggest you do that first, and then come back to this episode. More resources for internal auditors are available on our Internal Audit hub - https://bit.ly/accaiahub - including a series of guides for beginners, the management team, Heads of Internal Audit and audit committee. We also have resources for those moving into Internal Audit, free webinars available on demand, and articles.

Internal Audit Lens - Internal Audit report writing part 1

Pat Delbridge — Fri, 24 May 2024 10:49:37 +0000

The latest episode of our monthly Internal Audit Lens podcast series is the first part of a two-part podcast in which ACCA Internal Audit Sector Panel member John Webb talks to David Fineberg – Chief Internal Auditor at Alter Domus – about the importance of writing high quality Internal Audit reports. In this first part, we look at the design of an internal audit report.

Internal Audit Lens - Corporate Greenwashing

Pat Delbridge — Thu, 25 Apr 2024 08:06:21 +0000

In the opening episode of our monthly Internal Audit Lens podcast series, ACCA UK Internal Audit Sector panel member Fadeke Ayoola talks to Robert Rubinstein of TBLI Group about corporate greenwashing and what internal auditors should be aware of in that arena. You can find more resources for internal auditors on our Internal Audit hub - https://bit.ly/accaiahub - including a series of guides for beginners, the management team, Heads of Internal Audit and audit committee. We also have resources for those moving into Internal Audit, free webinars available on demand, and articles.