The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Alex Rusate talks with Ivan Diaz and Mohamed Maiga, two Utah Valley University students whose curiosity led them to build practical AI tools. They explain how AI agents go beyond chatbots to automate repetitive audit work, why understanding the intended output is essential for validating AI-generated results, and how organizations can begin adopting AI without sacrificing security or human judgment.
  • HOST:
    • Alex Rusate, CIA, CISA, CPA, AAIA, CERP, CRMA, CCSA
      Senior Vice President and Director of Internal Audit, Arrow Financial
  • GUESTS:
    • Ivan Diaz
      Accounting Student, Utah Valley University

      Cybersecurity Graduate, Utah Valley University

KEY POINTS:

  • Introduction: Students Teaching Auditors About AI Agents [00:00:00–00:00:35]
  • Ivan's Introduction to the Internal Audit Conference [00:00:36–00:01:33]
  • Finding an Audit Process to Automate [00:01:34–00:02:44]
  • Building an AI Agent Without Technical Experience [00:02:45–00:04:13]
  • Improving Results Through Iteration and Multiple AI Tools [00:04:14–00:05:47]
  • The Difference Between Chatbots and AI Agents [00:05:48–00:07:05]
  • Troubleshooting an Agent and Selecting the Right Model [00:07:06–00:08:20]
  • Validating AI-Generated Audit Work [00:08:21–00:10:24]
  • Designing Effective Instructions and Identifying Red Flags [00:10:25–00:11:43]
  • Protecting Confidential Information When Using AI [00:11:44–00:13:12]
  • Using Feedback to Strengthen an AI Agent [00:13:13–00:14:54]
  • Mohamed's Introduction to AI Agents [00:14:55–00:16:38]
  • Using an AI Agent to Navigate Purchasing Policies [00:16:39–00:18:26]
  • Automating Repetitive Work While Preserving Human Judgment [00:18:27–00:19:16]
  • Building an AI Agent for Cybersecurity Exam Preparation [00:19:17–00:20:43]
  • Reducing Hallucination Risk Through Sources and Validation [00:20:44–00:22:26]
  • Advice for Internal Audit Leaders Adopting AI [00:22:27–00:24:24]
  • Starting Small and Applying AI with Purpose [00:24:25–00:25:17]
  • Closing [00:25:18–00:25:29]


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