Ep 272: Understanding the IIA's Topical Requirements w/ Roberto Zambelli (Vodafone Three)

Ep 272: Understanding the IIA's Topical Requirements w/ Roberto Zambelli (Vodafone Three)

This week on The Audit Podcast, our guest is Roberto Zambelli, Head of Audit at Vodafone Three.

Roberto breaks down the IIA's new topical requirements, with a particular focus on organizational behavior. He explains how these requirements are part of the IIA's Vision 2035 to modernize internal audit and provide clearer, more practical guidance for auditing complex and traditionally "soft" areas like culture and behavior.

We also discuss how topical requirements move audit from broad principles to more structured, consistent approaches—helping auditors better design reviews around specific topics such as data privacy, regulatory expectations, and organizational culture. Drawing on his background in behavioral science, Roberto shares his perspective on how auditors can assess culture in a more disciplined and meaningful way.

Be sure to connect with Roberto 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:

1:32 – Personal ChatGPT Use Case

5:47 – Audits That Require Topical Requirements

11:05 – What Is a Topical Requirement?

15:41 – The Value of a Behavioral Audit

27:13 – What More Is Needed?

31:53 – 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.

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Ep 245: Retired CAE Summer Series – Part 3 w/ Mike Jenkins

Ep 245: Retired CAE Summer Series – Part 3 w/ Mike Jenkins

This week on The Audit Podcast, we're continuing our Retired CAE Summer Series with Mike Jenkins, former VP of Internal Audit at Facebook, Gap, and Included Health, and former Director of Financial Au...

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Ep 244: Retired CAE Summer Series – Part 2 w/ Dale Jeanes

Ep 244: Retired CAE Summer Series – Part 2 w/ Dale Jeanes

This week on The Audit Podcast, we're continuing our Retired CAE Summer Series with Dale Jeanes, former General Auditor (CAE) at Truist, where he spent an impressive 34 years. Dale now leads Jeanes Pr...

10 Juni 202541min

Ep 243: Retired CAE Summer Series – Part 1 w/ Robert Brewer

Ep 243: Retired CAE Summer Series – Part 1 w/ Robert Brewer

This week on The Audit Podcast, we're kicking off our Retired CAE Summer Series with Bob Brewer, former Chief Audit Executive at Las Vegas Sands and former Chief Compliance Officer at Office Depot. Wi...

9 Juni 202535min

Ep 242: Audit Like a Storyteller w/ Shagen Ganason (Liva Group)

Ep 242: Audit Like a Storyteller w/ Shagen Ganason (Liva Group)

This week on The Audit Podcast, we're joined by Shagen Ganason, Group Chief Auditor, and Chief Audit Executive at Liva Group. In this episode, Shagen shares the inspiration behind his new book, The ...

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Ep 241: How to Win Support for ERM w/ Beth Womersley (Universal Destination & Experiences)

Ep 241: How to Win Support for ERM w/ Beth Womersley (Universal Destination & Experiences)

This week on The Audit Podcast, we're joined by Beth Womersley, Head of Assurance & Advisory Services at Universal Destination & Experiences. Beth shares her experience launching and leading ERM progr...

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Ep 240: Practical Tips to Improve Workplace Communication w/ Nancy Yuen (SoFi)

Ep 240: Practical Tips to Improve Workplace Communication w/ Nancy Yuen (SoFi)

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Ep 239: Reimagining Audit Staffing w/ Chris Denver

Ep 239: Reimagining Audit Staffing w/ Chris Denver

This week on The Audit Podcast, we're joined by Chris Denver, former CAE and IIA Chicago President. In this episode, Chris walks us through the forward-looking staffing model he's developed—one th...

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Ep 238: The Best Advice from Agentic AI Experts

Ep 238: The Best Advice from Agentic AI Experts

This week on The Audit Podcast, we've gathered the best moments from our conversations with Agentic AI experts—featuring standout insights from Charles King, John Thompson, and Andrew Clark. AI A...

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