This is the final episode of this podcast. It includes: an explanation - why the podcast is coming to a close. snippets from a selection of prior episodes a brief introduction to Algorithm Integrity Matters - the new Risk Insights podcast. About this podcast The podcast for performance auditors and internal auditors that use (or want to use) data. …

Embracing Internal Audit Evolution: A Conversation with Michael Drechnowicz, Head of Internal Audit at TK Elevator In this episode, Michael shares his insights on the evolution of IA in his role as Head of Internal Audit with a major player in the global elevator and escalator industry. His work demonstrates a shift from traditional finance-focus t…

Maura Hayes-Chaffe is the Deputy Comptroller for Audit in New York City. Maura joined us to discuss the Bureau of Audit, including: the challenges with recruiting and attracting performance auditors new approaches to conducting PAs the changing environment (e.g., economics) equity in PA, citizen powered audits, and a recent housing related audit th…

Our guest is Cathy O'Neil, author of Weapons of Math Destruction: how big data increases inequality and threatens democracy. Cathy joined us to discuss critical aspects for auditors to consider, including: The human element: why understanding 'for whom an algorithm might fail' is more important than the detailed technical design of an algorithm. Al…

Our guest is Cathy O'Neil, author of Weapons of Math Destruction: how big data increases inequality and threatens democracy. Cathy joined us to discuss critical aspects for auditors to consider, including: The human element: why understanding 'for whom an algorithm might fail' is more important than the detailed technical design of an algorithm. Al…

This episode featured guests from the North Dakota State Audit Office: Allison Bader, Performance Audit Manager and Claudia Kuball, Performance Auditor. In this episode we discuss: Team diversity – the value of recruiting performance auditors from different backgrounds, incl. how specialist expertise can help focus on major risks Impact – their com…

In this episode, we discuss how audit offices are engaging citizens in performance audits. The show notes here and the full article here contain further details and examples. We delve into how audit offices are engaging citizens: Forward work plans – consulting broadly for focus areas Refining the broad focus areas for specific citizen concerns Aud…

This originally aired as episode 50 of The Assurance Show. In this episode, we discuss the benefits of adopting a data focused approach during audit planning. Link: This episode's web page - https://pareports.com/podcast/21 About this podcast The podcast for performance auditors. Hosted by Conor McGarrity and Yusuf Moolla. Produced by PA Reports - …

This originally aired as episode 49 of The Assurance Show. In this episode, we discuss the importance of balance in your work program - covering each of the four objectives: Effectiveness Efficiency Economy Compliance Link: This episode's web page - https://pareports.com/podcast/20 About this podcast The podcast for performance auditors. Hosted by …

This originally aired as episode 48 of The Assurance Show. In this episode, we discuss strategic audit planning (a.k.a. forward work planning). Understanding your community / public expectations Understanding your elected body / parliamentarians Understanding the entities within your audit office's jurisdiction Link: This episode's web page - https…

Michael Pickup is the Auditor General of British Columbia in Canada. In this episode we discuss: the changing role of performance audit recruitment and retention workplace flexibility people and product focused innovation the use of video and other media to increase reach Links: Michael Pickup on LinkedIn - https://www.linkedin.com/in/michael-picku…

This originally aired as episode 39 of The Assurance Show. In using data for audits, quality assurance of our work is important. In this episode, we discuss: 1. The four main QA steps Technical QA Functional QA Business QA (validation) Audit QA 2. Why we need a QA Plan Link: This episode's web page - https://pareports.com/podcast/17 About this podc…

This is an edited version of episode 13 of The Assurance Show. In this episode we discuss the use of Open Data. Links The Open Data Handbook - https://opendatahandbook.org/ Google dataset search - https://datasetsearch.research.google.com/ This episode's web page - https://pareports.com/podcast/16 About this podcast The podcast for performance audi…

Patrick Barr is Director, Performance Audit at the Northern Ireland Audit Office. In this episode we discuss: Recruitment challenges and staff attraction strategies The audit office's approach to topic selection and responsive auditing Upskilling performance auditors in the use of data Recent significant reports and their impact Outreach to other o…

This originally aired as Episode 32 of The Assurance Show. Alli is an information design consultant and host of the Data Viz Today podcast. We talk about a range of data visualization matters, including 3 key mistakes that people make when starting out in dataviz (and solutions to those). You can reach out to Alli via her website - https://www.alli…

In this episode, we talk about how audit offices monitor (and report on) the status of implementation of performance audit recommendations. We monitor the status of our PA recommendations for several reasons: We want to ensure that our work has impact We may have a legislative requirement to follow-up Stakeholders have asked us to provide updates o…

This originally aired as Episode 37 of The Assurance Show. Morag (Senior Manager) and Gemma (Director) are Performance Auditors with Audit Scotland. In this episode we discuss how they are using data in their audits, their experience in developing Audit Scotland's data capabilities, collaboration with other audit offices and what the future roadmap…

Kelsey Thompson is an Assistant City Auditor with the Office of the City Auditor in Austin, Texas. In this episode we discuss: What Kelsey enjoys about performance audit in local government The role of the Office of the City Auditor Why performance auditors need a data ‘mindset’ Topical reports on issues such as climate change, homelessness and pol…

This originally aired as Episode 30 of The Assurance Show. John talks to us about the role of the CTO in an audit office. He shares his views on a range of issues including: How he supports the audit office Cyber and data governance frameworks Evolving IT practices that auditors need to keep a close eye on Links John Moore on LinkedIn (www.linkedin…

Performance audits are usually conducted as reasonable assurance engagements. Many audit offices also provide other types of assurance or other forms of reporting. These are often produced by performance audit functions, or are closely related to PA. Sometimes these alternate forms of delivery can be faster and cheaper, without diminishing the inte…

This originally aired as Episode 35 of The Assurance Show. Stephen McAteer leads the data science team within Performance Audit at VAGO, the Victorian Auditor General's Office. In this episode, we discuss: What VAGO does Stephen's approach to helping auditors use data Why it's important for all performance auditors to have data skills How VAGO has …

Mike Scott is Lead Auditor and Manager Assurance and Audit at the New Zealand Department of Internal Affairs. He has over 30 years of audit experience, including 15 years in performance audit with the New Zealand Office of the Auditor-General and 17 years with the UK National Audit Office. In this episode, we discuss: How the discipline of performa…

This originally aired as Episode 34 of The Assurance Show. Taka Ariga is the inaugural Chief Data Scientist at the US Government Accountability Office. He also leads the GAO's Innovation Lab. In this episode, we discussed: What the GAO does How data science is helping GAO Innovation and experimentation at GAO Machine learning assurance You can reac…

In this episode, we explore how performance auditors improve equity. With further detail and examples in this new companion article: https://riskinsights.com.au/equity-in-performance-auditing About this podcast The podcast for performance auditors. Hosted by Conor McGarrity and Yusuf Moolla. Produced by PA Reports - Performance Audit Research. Get …

This is an episode that aired on The Rundown [Kansas Legislative Division of Post Audit], discussing the report "Evaluating the Kansas Department of Labor’s Response to COVID-19 Unemployment Claims (Part 2)" This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.sub…

Mark Funkhouser is President, Funkhouser & Associates. He is one of the founders of the International Center for Performance Auditing (ICPA) and previously spent 18 years with the Office of the City Auditor of Kansas and 10 years with the Tennessee Division of State Audit. He's been the Mayor of Kansas City, had spells in academia and publishing an…

In this episode, we discuss our key takeaways from performance audit related sessions at the 2022 NSAA conference in Atlanta, Georgia. Links: NASACT National State Audit Association Conference 2022 North Dakota: Office of the State Auditor Kansas: Legislative Division of Post Audit Washington: Office of the Washington State Auditor Georgia Cyber Ce…

Scott Frank is the Director of Performance and IT Audit at the Washington State Auditor’s Office. This inaugural episode was recorded at the 2022 NSAA conference in Atlanta, Georgia. In this episode, we discuss: How performance auditors are using data in their work and future opportunities to use data Washington’s unique funding mechanism for perfo…

Maarit Widmann is a data scientist at KNIME (www.knime.com) In this episode, we discuss: What KNIME is Why the visual programming paradigm (workflows, rather than code) is appealing to both technical and non-technical professionals The most challenging aspects of the data science lifecycle, and what auditors should be aware of The most important as…

In this episode we discuss the use of the word "analysis" in the context of using data for audits. This is an attempt to define the "analysis phase" - or stop using it as the name of a phase - so that we can better structure our work. This is explored in more depth in our book, here: https://riskinsights.com.au/the-data-confident-internal-auditor A…

This episode is a pre-recorded interview with Benji Block for the Author Hour podcast. We discuss our new book, The Data-Confident Internal Auditor. For internal auditors, developing trends in data analysis and data science can feel less like a wealth of information and more like an avalanche. Still, better use of data provides an opportunity to ad…

In this episode we discuss why and how audit quality is improved when we keep things simple. About this podcast The podcast for performance auditors and internal auditors that use (or want to use) data. Hosted by Conor McGarrity and Yusuf Moolla. Produced by Risk Insights (riskinsights.com.au).

This is the fourth in a series of episodes that focus on performance auditing. In this episode, we discuss five suggestions to help improve the conduct (fieldwork / execution) phase. About this podcast The podcast for performance auditors and internal auditors that use (or want to use) data. Hosted by Conor McGarrity and Yusuf Moolla. Produced by R…

This is the third in a series of episodes that focus on performance auditing. In this episode, we discuss the benefits of adopting a data focused approach during audit planning. About this podcast The podcast for performance auditors and internal auditors that use (or want to use) data. Hosted by Conor McGarrity and Yusuf Moolla. Produced by Risk I…

This is the second of a series of episodes that focus on performance auditing. In this episode, we discuss the importance of balance in your work program - covering each of the four objectives: Effectiveness Efficiency Economy Compliance About this podcast The podcast for performance auditors and internal auditors that use (or want to use) data. Ho…

This is the first of a series of episodes that focus on performance auditing. In this episode, we discuss strategic audit planning (a.k.a. forward work planning). For internal auditors, this is similar to annual (or equivalent) audit planning. Understanding your community / public expectations Understanding your elected body / parliamentarians Unde…

In this episode we discuss three simple ways to improve the data cleansing process - easier, faster and higher quality. Find the optimal data source (e.g., don't use a poorly structured dataset) Cleanse iteratively - you may not need all of the fields/columns Import iteratively - start with a subset of the data and build on that as needed About thi…

In this episode we discuss the use of risk/performance indicators. These can be used by audit teams, risk teams and integrity agencies. For audit teams, they are useful throughout the audit lifecycle - planning / risk assessment, fieldwork / conduct and reporting. We explore why they are useful, what to do and briefly how to get started. About this…

Christine (performance audit) and Xiaoyan (data analytics) are Directors with ANAO, the Australian National Audit Office. In this episode we discuss: What The Australian National Audit Office (www.anao.gov.au) does The five ways ANAO uses data in its performance audits How performance audit teams work with the central data team Challenges with data…

Tiina Landau is an internationally recognized sustainability expert and Certified European Financial Analyst (CEFA). She currently works as Sustainability Manager at Neste Corporation, embedding sustainability considerations into new business models and supply chains. She has extensive experience as a speaker in media and seminars and also writes a…

Erica Toelle is a senior product marketing manager on the Microsoft compliance product team, with focus on information governance and records management. Erica is a long-time member of the SharePoint and Microsoft 365 community, a former Microsoft MVP, a published author, and a recognized expert in the information governance area. In this episode, …

Michael DeCero is an Internal Audit Analytics Manager at TDS, a telecommunications company. In this episode, Michael explains how he helps his audit team use data. Links: Towards Data Science (www.linkedin.com/company/towards-data-science) Michael on LinkedIn (www.linkedin.com/in/michael-decero-39b95b44/) About this podcast The podcast for performa…

Steve Rummel is a Senior Internal Audit Analytics Manager at CVS Health. In this episode, Steve explains how he helps his audit team use data. About this podcast The podcast for performance auditors and internal auditors that use (or want to use) data. Hosted by Conor McGarrity and Yusuf Moolla. Produced by Risk Insights (riskinsights.com.au).…

Ari Levien is an experienced Chief Information Officer who has also played the role of Chief Risk Officer. In this episode we discuss how a CIO (with an understanding of risk) thinks about security and risk. We also discuss his views of Internal Audit and what good looks like for IA. About this podcast The podcast for performance auditors and inter…

In using data for audits, quality assurance of our work is important. In this episode, we discuss: 1. The four main QA steps Technical QA Functional QA Business QA (validation) Audit QA 2. Why we need a QA Plan This is explored in more depth in our book, here: https://riskinsights.com.au/the-data-confident-internal-auditor About this podcast The po…

In this episode, we discuss FIVE major benefits of investing our time in preparing our data and checking its quality. These include, in reverse order of importance: 1. Exploration during data prep to understand the data 2. Ensure the data is in the right format for analysis 3. Save time by avoiding incorrect conclusions 4. Confidence in the analysi…

Morag (Senior Manager) and Gemma (Director) are Performance Auditors with Audit Scotland. In this episode we discuss how they are using data in their audits, their experience in developing Audit Scotland's data capabilities, collaboration with other audit offices and what the future roadmap looks like. We also discuss their focus on ensuring their …

In this episode, we discuss why it is important to focus on our audit objective when using data analysis in our audit. We explore: Why a focus on the objective helps us measure success Why we should avoid rules based analysis How a focus on the objective helps us stay true to our audit mandate Cost benefit analysis when we find things that are not …

Stephen leads the data science team within Performance Audit at VAGO, the Victorian Auditor General's Office. We discuss: What VAGO does Stephen's approach to helping auditors use data Why it's important for all performance auditors to have data skills How VAGO has used open data to improve transparency You can reach out to Stephen via LinkedIn (ww…

Taka is the inaugural Chief Data Scientist at the US Government Accountability Office. He also leads the GAO's Innovation Lab. We discuss: What the GAO does How data science is helping GAO Innovation and experimentation at GAO Machine learning assurance You can reach out to Taka via the GAO website. About this podcast The podcast for performance au…