Internal Audit

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...

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 Servic...

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 h...

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 re...

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...

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. You can find all availa...

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...

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 attac...

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 organisati...

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 all available podcasts here or find them on your favourite platform: Apple podcasts: https://podcasts.apple.com/us/podcast/internal-audit/i...

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 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...

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. 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...

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 Inter...

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....

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.

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...