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All Things Internal Audit: The Psychology of Auditing: Human Behavior Behind the Findings

In this episode, Dillon Caldwell and Eric Wilson uncover the psychology behind auditing: trust, emotion, bias, credibility, and even burnout. If you’ve ever wondered why some audits succeed and others stall, this conversation reveals the human side that makes all the difference.

Host:

Dillon Caldwell, PhD

Manager of Research & Insights, The IIA

Guests:

Eric Wilson, CIA

Director of Internal Audit & Chief Audit Executive, Gulfport Energy Corporation

Key points

  • Introduction [00:00–00:00:26]
  • The Human Side of Auditing [00:00:26–00:02:40]
  • Auditing as an Interpersonal Profession [00:03:08–00:04:44]
  • Emotion and Perception in Auditing [00:04:53–00:06:12]
  • Building Credibility and Managing Defensiveness [00:06:25–00:08:29]
  • Reframing Findings as Opportunities [00:10:11–00:13:34]
  • Balancing Independence with Connection [00:16:48–00:19:41]
  • The Culture Factor [00:21:02–00:21:35]
  • Navigating Identity and Expertise [00:21:38–00:24:42]
  • Challenging Institutional Thinking [00:25:04–00:26:42]
  • Psychological Strain and Burnout in Auditing [00:26:47–00:30:12]
  • Closing Thoughts [00:30:20–00:31:10]