The Audit Podcast

This week, Sandro Boeri, former President of the Chartered Institute of Internal Auditors and a globally recognized voice in the profession, joins the show. He brings a perspective shaped by decades in the profession—combining practical experience with a strong focus on leadership, culture, and how internal audit needs to evolve to stay relevant. Rather than focusing only on tools, he emphasizes mindset, discipline, and the role auditors play in influencing better decisions. The conversation centers on how the role of internal audit is shifting. From using AI as a thinking partner in everyday scenarios to the growing pressure to clearly articulate value, he shares what's changing—and what auditors need to do about it. He also breaks down the idea of moving beyond hindsight-based assurance toward becoming a trusted advisor present in key decisions. Be sure to connect with Sandro on LinkedIn. 6:00 - Dealing with difficult emails using LLM 8:55 – The Adoption Journey of AI 11:43 – What Are You Teaching Right Now 13:00 – Is Internal Audit Becoming Irrelevant 15:42 - Why Audit Needs to Sell Its Value 16:30 - Why Audit Needs to Sell Its Value 20:17 - How Do You Audit Culture 25:43 - Selling Findings 27:46 - What Happens When AI Does the Audit Work 34:05 - Why Influence is the One Skill That Will Matter Most 40:15 – Final thoughts Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule.

This week, internal audit leader and tax expert Michelle V. joins the show. Michelle brings a unique perspective, coming from a tax background into internal audit leadership—an area where tax expertise isn't always front and center. She shares insights into her transition from leading tax to stepping into a broader internal audit role, and how that experience shapes the way she approaches emerging topics today. The conversation centers on upcoming guidance around effective tax rate requirements set to take effect in 2026. Michelle breaks down why this topic matters, what audit teams should be paying attention to, and how even those without a tax background can better understand and communicate the implications—whether within their organizations or at the board level. This is a quick, practical episode packed with insights that can help auditors stay ahead of an important, and often overlooked, area. Be sure to connect with Michelle on LinkedIn. 6:34 - Utilizing LLMs for report research 11:06 – ASC guidance effective tax rate 2026 15:33 – Prioritizing Tax Data Accuracy in the Audit Plan 17:43 – What's Driving ASC guidance 19:18 – Map Your Current Footnote to New Requirements 23:27 – Final Thoughts Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, our guest is Chris Hallberg, CEO and founder of Business Sergeant and president and founder of GoExpand, where he helps organizations implement EOS, the Entrepreneurial Operating System. Chris joins the show to share how EOS can help teams build more clarity, accountability, and traction. He breaks down the six key components of the framework and explains why so many organizations struggle with alignment and execution. We also talk about three EOS concepts that feel especially relevant for internal audit: vision, issues, and traction. Chris shares practical ways teams can create a clearer vision, solve the real root of problems, and build stronger follow-through through priorities and meeting rhythms. Be sure to connect with Chris on LinkedIn. 5:58 - How Chris uses Chat 8:22 - Why you should care about EOS 15:51 - Making the vision actually count 23:24 - Issues Protocols That Actually Work 29:47 - How Do You Build Traction on Team Priorities 33:29 - Final Thoughts Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, our guest is Anthony Pugliese, President and CEO of the Institute of Internal Auditors. Anthony joins the show as he approaches his five-year anniversary leading the IIA, reflecting on the major milestones and progress the organization has made during that time. He shares a look back at key initiatives from the past five years and discusses what the next phase could look like for the profession. We also talk about several recent research efforts, including the 2026 Risk in Focus survey and the joint report with AuditBoard on AI driven fraud. Anthony highlights a few key trends auditors should be watching, particularly as organizations navigate emerging technology risks and evolving expectations around governance and oversight. Finally, Anthony explains two initiatives aimed at strengthening the future of the profession: the Global Audit Committee Center, which supports stronger engagement with audit committees, and VisionU, a development program designed for new and aspiring chief audit executives. Be sure to connect with Anthony on LinkedIn. 6:02 - AI Tips 11:03 - 5 Years as IIA President 14:32 - Strategy and the New Internal Audit Standards 14:32 - Why "Simple" Implementations Rarely Actually Simple 17:40 - Key Insights from Risk in Focus 2026 and the AI Fraud Report 21:50 - AI Literacy and Training in Internal Audit 24:26 - The Audit Committee Center 27:54 - How to Join the Audit Committee center 33:25 - Experienced CAE resources 35:35 – Final Thoughts 38:26 - Best advice for CAEs from Anthony Pugliese Be sure to connect with Mark on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, we'll be joined by Marc Walrod, Controls Integration Leader at Clearsulting. Marc shares why controls integration needs to start far earlier than most organizations think, often in what he calls phase zero of a major transformation. From ERP implementations to rolling out AI across the enterprise, he explains how waiting too long to involve controls can create costly rework and unnecessary risk. He also walks through common myths management holds about controls, like assuming a well-known ERP system comes with sufficient controls already built in and outlines practical warning signs teams can watch for to ensure controls are part of the conversation before go live. If you are attending GAM Conference, be sure to stop by the booth 111 to connect with Marc and the Clearsulting team. Newsletter: https://www2.clearsulting.com/clearsulting/newsletter LinkedIn: https://www.linkedin.com/company/clearsulting YouTube: https://www.youtube.com/@Clearsulting Be sure to connect with Marc on LinkedIn. 9:18 - Actually Implementing ERP Softwares 11:26 - Integration Over Installation 13:45 - Clearsulting Methodology 15:10 - Why "Simple" Implementations Rarely Actually Simple 17:00 - The Cross-Functional Coordination Problem 20:38 - Phase Zero: Where Controls Actually Begin 27:50 - Scoping Controls Without Overcomplicating the Project 32:55 - Why Data Literacy Matters in Major Implementations 35:47 - AI and the Future of Internal Controls 39:12 – Final Thoughts Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week, we'll be joined by Brian Kuenzi, Founder of a Stealth AI Startup. Brian gets specific about what works when audit teams try to modernize. He breaks down why new methodologies fail without clear ownership, discipline, and follow-through and how innovation doesn't mean abandoning rigor. He shares practical examples of how to put structure around new ideas, set non-negotiable expectations, and still give teams room to test and improve. The result: audit processes that are flexible where they should be, consistent where they must be, and focused on producing real outcomes. Be sure to connect with Brian on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, our guest is William Englehaupt, CEO and founder of Auditology and former director at KPMG. Bill shares his perspective on bringing discipline, structure, and consistency to audits by applying Lean and Six Sigma principles to the audit process. Drawing on his experience working with hundreds of audit teams across large public accounting firms, he explains why audits should be treated as standard work and how reducing variation in execution can dramatically improve outcomes for both auditors and clients. We talk about innovative audit methods, real-world client success stories, and why managing audits with urgency and control matters more than relying on theory or hoping things come together. Bill also walks through key ideas from his book, Managing the Hell Out of Your Audit, including the importance of upfront coaching and certifying staff before work begins to reduce rework, review notes, and frustration across audit teams Be sure to connect with Bill on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. Timecodes: 2:52 - Bills BBQ 6:37 - A Favorite AI Prompt 9:45 - Innovative Approaches to Auditing 11:10 - Client Success Stories 16:53 - Bringing Discipline to New Methodologies 20:13 - Managing the Hell Out of Your Audit 23:08 - The Value of Upfront Coaching 26:40 - Final Thoughts This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, our guest is Roberto Zambelli, Head of Audit at Vodafone Three. Roberto breaks down the IIA's new topical requirements, with a particular focus on organizational behavior. He explains how these requirements are part of the IIA's Vision 2035 to modernize internal audit and provide clearer, more practical guidance for auditing complex and traditionally "soft" areas like culture and behavior. We also discuss how topical requirements move audit from broad principles to more structured, consistent approaches—helping auditors better design reviews around specific topics such as data privacy, regulatory expectations, and organizational culture. Drawing on his background in behavioral science, Roberto shares his perspective on how auditors can assess culture in a more disciplined and meaningful way. Be sure to connect with Roberto on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. Timecodes: 1:32 – Personal ChatGPT Use Case 5:47 – Audits That Require Topical Requirements 11:05 – What Is a Topical Requirement? 15:41 – The Value of a Behavioral Audit 27:13 – What More Is Needed? 31:53 – Final Thoughts * This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, our guest is David Bowman, Senior Vice President and Global Chief Auditor at Unum Group. David shares his innovative approach to using data analytics across his audit team. He talks through how his team—roughly 60 auditors across three countries and five audit groups—implements analytics in a way that delivers measurable results to stakeholders, even for smaller teams with limited resources. We also dive into David's role in supporting these initiatives, the importance of audit culture, and his key lessons from 30 years of audit and audit leadership. Be sure to connect with David on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. Timecodes: 4:28 – Sourcing and building analytics capabilities 11:45 – When and how to engage a data analytics specialist 20:27 – Collaboration between the data analytics team and the Audit team 22:26 – Stakeholder feedback and insights 25:30 – Developing the next generation of leaders 33:18 – What it means to lead on a global scale 41:02 – The dos and don'ts of shaping company culture 46:29 - Final Thoughts * This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, we're joined by Patrick Niemann, Partner and Leader of EY's U.S. Center for Board Matters. Pat brings a unique perspective shaped by decades of working directly with boards and audit committees. In this episode, he shares what's top of mind for board members right now—from uncertainty in the economic and geopolitical landscape to evolving expectations around risk management. We dig into how boards are thinking about cybersecurity, AI governance, and emerging technology risks, and how those conversations have changed over the past year. Pat explains why boards are moving beyond awareness and asking more pointed questions about how AI is being deployed, what risks it introduces, and how management teams are addressing them. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. Timecodes: 1:23 – What's ahead in 2026 4:02 – Board priorities for 2026 7:33 – AI and cybersecurity considerations 12:20 – Emerging risks in 2026 18:20 – How tariffs are shaping corporate investment 22:40 – Governance of AI agents in 2026 28:28 – The AI bubble question 32:11 – Final thoughts * This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

To wrap up the year, Trent Russell is giving away a copy of Getting Ready to Roar: A Chief Auditor's Guide from Audit Room to Boardroom by Navin Pasricha—a book he believes every auditor should have on their shelf. How to enter: • Find the giveaway post on LinkedIn (from The Audit Podcast or Trent Russell) and leave a comment • Want an extra entry? Leave a written review of The Audit Podcast on Spotify or Apple Podcasts That's it. Any comment counts. The winner will be selected over the holiday break and announced soon after. Even if you don't win, this is a book worth checking out. Merry Christmas, happy holidays, and thanks for listening. We'll see you in 2026. * This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

This week on The Audit Podcast, we're doing something a little different. It's an end-of-year, blooper-style episode that pulls back the curtain on the show. You'll hear the unscripted moments, side comments, and behind-the-scenes bits that usually get edited out—including just how many times Trent says, "Mary Charles cut that out." throughout the episodes (hint it's a lot). Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. * This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.