The Audit Podcast

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.

Be sure to follow us on our social media accounts on: LinkedIn: https://www.linkedin.com/company/the-audit-podcast Instagram: https://www.instagram.com/theauditpodcast 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. * 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.

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.

Links: Keep AI browsers out of your enterprise, warns Gartner OpenAI warns new models pose 'high' cybersecurity risk Be sure to follow us on our social media accounts on: LinkedIn: https://www.linkedin.com/company/the-audit-podcast Instagram: https://www.instagram.com/theauditpodcast 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. * 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, 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.

This week on The Audit Podcast, there's a new host in town… and it's not me. Eric Wilson steps in and leads a reverse interview where I finally take a turn as the guest. Be sure to connect with Eric 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: 0:39 – What Made Trent Start The Audit Podcast 4:09 – The Origins of IA on AI 6:09 – Understanding the "How" 10:34 – Trent's Most Memorable Podcast Episodes 13:11 – Where to Listen to The Audit Podcast 14:13 – Skill Sets New Auditors Should Focus On 15:36 – The Biggest Shift in Internal Audit 16:25 – What Keeps Trent Motivated 17:04 – Trent's Green Thumb Challenges 18:56 – 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, there's a new host in town… and it's not me. Eric Wilson steps in and leads a reverse interview where I finally take a turn as the guest. Be sure to connect with Eric 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: 1:30 – Lightning Round of Questions for Trent 6:23 – Trent's Career Journey 13:25 – Trent's Work–Life Balance 16:39 – Greenskies Analytics: How Tech Has Changed Things 19:50 – The Footprint of Greenskies Analytics 20:42 – Using Copilot to Accelerate Analytics in Your Company 25:10 – What's New for Greenskies Analytics 26:15 – How Trent Started Running The Audit Analytics and AI Conference 32:50 – New Conferences 35:33 – A Sneak Peek at Future Conferences * 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 Mike McDonald, Chief Audit Executive at BorgWarner. This episode is a little different—it's a replay from one of our sessions at the Audit Analytics and AI Conference, sponsored by Supervisor. Mike has been in the CAE role at BorgWarner for about a year, and he walks us through what that first year has really looked like. We get into what he expected going into the role, what surprised him, and the biggest lessons he learned in his first hundred days. Be sure to connect with Mike 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: 2:14 — What It's Like Stepping into the CAE Role 8:19 — Understanding Internal Audit's Mission 9:31 — How CAEs Allocate Resources 11:09 — A CAE's Perspective on KPIs 13:52 — Using Full-Population Testing Effectively 16:16 — How to Implement Supervision 17:26 — Building In-House Solutions vs. Using External Tools 20:31 — Identifying What Truly Matters with Population Testing 22:32 — The Skill Sets CAEs Want 24:30 — How Internal Audit Teams Are Using AI * 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 three members of Snowflake's internal audit team: Amrita, Pooja, and Ajay. Amrita Kapoor, Head of Internal Audit at Snowflake, walks us through how their team is using Snowflake's native tools to build practical analytics and AI solutions. She shares several real use cases their internal audit function has deployed—many of which Snowflake customers can replicate with the tools they already have. We're also joined by Pooja K., who takes us inside the AI tool she built for the audit team. And here's the part that might surprise you: Pooja has no technical background—no analytics, no IT, no engineering—and yet she built her AI solution in a single evening. She breaks down exactly how she approached it, what she created, and why auditors without a tech background should feel empowered to start experimenting. Finally, Ajay R., Internal Audit Manager at Snowflake, walks through additional AI and data analytics use cases their team has implemented, highlighting what's possible when internal audit fully leverages Snowflake's capabilities. 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: 4:38 - Snowflake: Team Introductions 14:08 - Leveraging Data Analytics for ITGCs 20:07 - Testing Termination Controls 24:16 - Strengthening Collaboration Between Internal and External Audit 27:46 - How AI Is Shaping Resources and Hiring 30:17 - 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.

Be sure to follow us on our social media accounts on: LinkedIn: https://www.linkedin.com/company/the-audit-podcast Instagram: https://www.instagram.com/theauditpodcast 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. * 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.