The Audit Podcast

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
 
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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.

Links:
Claude's new constitution
'Wake up to the risks of AI, they are almost here,' Anthropic boss warns
 
Be sure to follow us on our social media accounts on:
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TikTok: https://www.tiktok.com/@theauditpodcast?lang=en
 
Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.
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This podcast is brought to you by Greenskies Analytics. the services firm that helps auditors leapfrog 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
 
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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 returning guest Jason Mefford, audit leader advisor and founder of the Audit Leader Forum.
 
Jason shares what it really means to have "real" conversations as an internal audit leader—and why authenticity, not ego, matters most. We talk through the situations where tough conversations come up most often, including with the board, the C-suite, executives, and staff.
 
He also breaks down practical advice for navigating difficult discussions and introduces the five areas of leadership audit leaders need to focus on as they move into senior roles.
 
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:
 
4:06 – What it means to be a "real" CAE
7:56 – How to have a "real" conversation
18:23 – Four scenarios where a real conversation is necessary
25:17 – Building confidence as a leader
30:33 – Dealing with confidence challenges
36:47 – Five key areas of leadership
45:38 – Final thoughts
 
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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
 
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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.