The Psychology of Auditing: Human Behavior Behind the Findings

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Dillon Caldwell and Eric Wilson uncover the psychology behind internal auditing: trust, emotion, bias, credibility, and even burnout. If you've ever wondered why some audits succeed and others stall, this conversation reveals the human side that makes all the difference.

HOST: Dillon Caldwell, PhD Manager of Research & Insights, The IIA GUEST: Eric Wilson, CIA Director of Internal Audit & Chief Audit Executive, Gulfport Energy Corporation

KEY POINTS:

• Introduction [00:00–00:00:26]

• The Human Side of Internal Auditing [00:00:26–00:02:40]

• Internal Auditing as an Interpersonal Profession [00:03:08–00:04:44]

• Emotion and Perception in Auditing [00:04:53–00:06:12]

• Building Credibility and Managing Defensiveness [00:06:25–00:08:29]

• Reframing Findings as Opportunities [00:10:11–00:13:34]

• Balancing Independence with Connection [00:16:48–00:19:41]

• The Culture Factor [00:21:02–00:21:35]

• Navigating Identity and Expertise [00:21:38–00:24:42]

• Challenging Institutional Thinking [00:25:04–00:26:42]

• Psychological Strain and Burnout in Auditing [00:26:47–00:30:12]

• Closing Thoughts [00:30:20–00:31:10]

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

• 2025 Financial Services Exchange Conference
• Internal Auditor Magazine: "Playing the Long Game" (Eric Wilson's article)
• Viewpoints: Human Factors
• Internal Auditor: "From Critic to Collaborator"
• Webinar: Internal Auditing and Human Personality: Compatibility Mapping
• Building a Better Auditor: Human-centric Auditing
• Vision 2035

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

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