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Internal Audit

Internal Audit

Pat Delbridge 17 Episodes Aug 25, 2025

Podcasts for ACCA members working in governance, risk, assurance, control and efficiency. Each episode provides insights and guidance on internal audit practices. The show covers topics relevant to professionals in the field, helping them stay current with industry standards and best practices.

Episodes

Internal Audit Lens - The Governance around AI
Internal Audit Lens - The Governance around AI Aug 25, 2025 1766 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
Internal Audit Lens - AI application by internal auditors
Internal Audit Lens - AI application by internal auditors Jul 25, 2025 2060 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
Internal Audit Lens - Critical thinking for internal auditors
Internal Audit Lens - Critical thinking for internal auditors Jun 25, 2025 1317 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
Internal Audit Lens - Assurance mapping
Internal Audit Lens - Assurance mapping May 23, 2025 1929 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
Internal Audit Lens - Plain language and accessible communications
Internal Audit Lens - Plain language and accessible communications Apr 25, 2025 2060 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
Internal Audit Lens - Root Cause Analysis
Internal Audit Lens - Root Cause Analysis Mar 25, 2025 972 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
Internal Audit Lens - Auditing culture
Internal Audit Lens - Auditing culture Feb 25, 2025 1301 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
Internal Audit Lens - Recent developments in cyber risk
Internal Audit Lens - Recent developments in cyber risk Jan 24, 2025 1161 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
Internal Audit Lens - Introduction to cyber risks
Internal Audit Lens - Introduction to cyber risks Dec 18, 2024 1264 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
Internal Audit Lens - Global Internal Audit Standards: the main changes
Internal Audit Lens - Global Internal Audit Standards: the main changes Nov 25, 2024 1592 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
Internal Audit Lens - Global Internal Audit Standards: the new structure
Internal Audit Lens - Global Internal Audit Standards: the new structure Oct 23, 2024 1562 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,
Internal Audit Lens - Moving forward with AI
Internal Audit Lens - Moving forward with AI Sep 25, 2024 1001 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

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