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June 10, 2025 20 mins

The Institute of Internal Auditors Presents: All Things Internal Audit 

In this episode, George Barham talks with Skip Langlois about the unique challenges and opportunities of small internal audit functions. They discuss definitions of a small function, advice for starting one, managing expectations, building relationships and developing future leaders in a small audit environment. Langlois also shares insights on leveraging AI and why emotional intelligence matters as as much as technical skill in a small audit environment.

HOST:
George Barham, CIA, CRMA, CISA,
Director, Standards & Guidance, The IIA

GUEST:
Martin “Skip” Langlois, CIA, CPA, CISA, CFE, CRMA
Senior Vice President and Chief Audit Executive, Encova Insurance

Key Points

  • Introduction [00:00-00:00:38]
  • Defining a Small Audit Function [00:00:56-00:01:22]
  • Advice for Starting a Small Audit Function [00:02:03-00:03:48]
  • Building Relationships and Credibility [00:04:12-00:06:06]
  • Identifying Stakeholders and Internal Relationships [00:06:13-00:08:03]
  • Scope and Focus of Small Functions [00:08:13-00:10:22]
  • Networking and External Relationships [00:10:22-00:11:50]
  • Making the Case to Expand a Small Team [00:12:1
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