The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Deborah Poulalion and Andy Cook break down key findings from the 2026 North American Pulse of Internal Audit report. They discuss tightening budgets, staffing pressures, the growing importance of strategic alignment, and how audit teams are balancing assurance work with increasing technology and compliance demands. The conversation also highlights industry trends and what audit leaders should prioritize moving forward.

• HOST:
  • Deborah Poulalion, IAP
    Senior Manager, Research & Insights, The IIA
    

• GUEST:
  • Andy Cook, CIA Director of Professional Guidance, Financial Services, The IIA
    

KEY POINTS:

• Introduction and Survey Overview [00:00:34-00:02:08]

• 2026 Budget Trends and Funding Pressures [00:02:09-00:04:24]

• Financial Services as the Budget Outlier [00:04:25-00:05:31]

• Staffing Challenges and Hiring Constraints [00:05:32-00:07:59]

• The Link Between Strategic Alignment and Funding [00:08:00-00:11:26]

• Operational Auditing Remains a Core Priority [00:11:27-00:12:24]

• Compliance Demands and Sarbanes-Oxley Commitments [00:12:25-00:13:23]

• Technology, Cybersecurity, and IT Audit Focus [00:13:24-00:14:36]

• Balancing Assurance and Advisory Work [00:14:37-00:16:10]

• Final Takeaways from the 2026 Pulse Report [00:16:11-00:16:36]

IIA RELATED CONTENT:
Interested in this topic? Visit the links below for more resources:

• 2026 North American Pulse of Internal Audit
• Global Internal Audit Standards
• Standards Knowledge Center
• IIA Research & Reports

Visit The IIA's website or YouTube channel for related topics and more.

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