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.
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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
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