The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, PwC's Amanda Herron and Tonya Ugoretzdiscuss how organizations can move beyond cybersecurity dashboards to turn data into meaningful risk insights and assurance. They explore the importance of aligning cyber metrics with business risks, strengthening collaboration across the Three Lines Model, and using continuous monitoring to identify emerging threats. The conversation also covers cyber resilience, evolving responsibilities for cybersecurity, and how artificial intelligence is reshaping both cyber threats and internal audit's approach to assurance.
  • HOST:
    • Tonya Ugoretz
      Co-Leader, Cyber & Risk Innovation Institute | Managing Director, PwC
       
  • GUEST:

KEY POINTS:

  • Introduction [00:00–01:02]
  • Turning Cyber Data Into Risk Insight [01:02–04:21]
  • Visibility vs. Assurance [04:21–08:29]
  • Choosing Cyber Risks and Metrics That Matter [08:29–12:13]
  • Internal Audit's Role in the Cyber Risk Conversation [12:13–17:06]
  • Moving From Activity Metrics to Outcome Metrics [17:06–20:12]
  • Looking Beyond a "Green" Cyber Dashboard [20:12–22:26]
  • Who Owns Cyber Risk? [22:26–27:27]
  • Applying the Three Lines Model to Cybersecurity [27:27–30:52]
  • Building Cyber Resilience Beyond the Dashboard [30:52–35:14]
  • How AI Is Changing Cybersecurity Risk [35:14–39:45]
  • AI, Automation, and Internal Audit Assurance [39:45–42:28]
  • Rethinking Cyber Reporting [42:28–44:56]


IIA RELATED CONTENT: 
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