Format: Online
The Third-Party Topical Requirement is fully in effect as of September 15, and many internal audit functions are already using it to provide assurance regarding the risks third-party agreements pose.
Relying on third parties hired to assist with processes and projects increases the risk that they may not fully align with the hiring organization’s mission, purpose, or goals. It is imperative that internal audit functions consider these risks in planning to support their organization's achievement of strategic and other operational objectives.
In this session, Pamela Stroebel Powers, Director of Professional Guidance for the Public Sector, will moderate a conversation among three professionals in the internal audit community about how their internal audit functions are using the Third-Party Topical Requirement to provide assurance services within their organizations. The focus will be on how applying this Topical Requirement can increase the effectiveness of assessing third-party governance, risk management, and control processes within an organization.
Participants will learn how the Topical Requirement provides clear, risk-based criteria for auditing elements of third-party relationships, helping to ensure consistency and quality across engagements. Additionally, panelists will discuss how to address this Topical Requirement as engagements with related topics, such as corruption, are considered.
By highlighting key elements from the third-party lifecycle, this session will illustrate how the Topical Requirement can meaningfully shape audit planning, execution, and reporting, enabling internal auditors to provide more robust and reliable assurance in this risk area.
DATE: Sep 9, 2026
TIME: 8:00 AM–9:00 AM ET
One (1) NASBA CPE will only be awarded to participants on the live broadcast who are logged in for a minimum of 50 minutes and engage on at least three poll questions per each hour of the event.
Keep scrolling to register.
By the end of this webinar, attendees will be able to:
- Recognize third parties as an organizational risk, and explain their impact on organizational governance and operations, including achievement of objectives through the use of third parties.
- Articulate the role of internal auditing in assessing third-party risks, including providing assurance over governance, risk management, and control processes.
- Describe the purpose and applicability of the Third-Party Topical Requirement, including when and how it should be used in assurance and advisory engagements.
- Discuss examples of the implementation of the Third-Party Topical Requirement.
- Describe key insights from the user guide, including implementation considerations, to plan and execute more effective third-party audit engagements.
Learning Objective(s):
SPEAKERS
Dr. Hassan NK Khayal
Chief Internal Auditor, Mohamed Bin Zayed University of Artificial Intelligence
Dr. Hassan NK Khayal is the Chief Internal Auditor at the Mohamed Bin Zayed University of Artificial Intelligence. Dr. Hassan has over a decade of experience in internal audit. He was also featured in the global “Internal Auditor Magazine” published by the Institute of Internal Auditors (IIA) as one of the top 15 under 30 global Emerging Leaders as an up-and-coming star of the internal audit profession. He regularly contributes to the publication of Internal Audit Topical Requirements and Global Guidance documentation in Internal Audit and is also a regular guest author for the IIA blog and magazine. Dr. Hassan has extensive experience in advisory services as he conducted numerous projects across various industries throughout his career. Moreover, he is an experienced board member, university professor, corporate trainer, and conference speaker. In addition, Dr. Hassan has created and trained an Artificial Intelligence (AI) Generative Pre-Training Transformer (GPT) that is dedicated to Internal Audit (IA).
Dr. Hassan is also a Board Committee Member in the IIA Global Guidance Council (GCC), the Association of Certified Fraud Examiners (ACFE) Fraud Magazine’s Editorial Advisory Committee, the Council of International Chambers of Commerce (CICC), and the American University in Dubai School of Engineering. He was also a Core Committee Member in the American University in Dubai Entrepreneurship and Innovation Centre Business Incubator (AEIC – BI). Dr. Hassan is also an Adjunct Professor at the American University in Dubai School of Accounting, Economics, and Finance and Abu Dhabi University Department of Mathematics and Statistics.
Charlie Johnson, CIA, QIAL, CFSA, CGAP, CRMA
Director, Internal Audit & Enterprise Risk Management, Forvis Mazars
Charlie Johnson is the Director of Internal Audit & Enterprise Risk Management at Forvis Mazars and a recognized leader in the internal audit profession. He has extensive experience in creating, reforming, leading, and advising organizations’ internal audit functions while also working directly for and supporting corporate boards and audit committees
His internal audit career spans for-profit, not-for-profit, and government sectors and the banking, finance, insurance, healthcare, and electric and water utility industries. Prior to joining Forvis Mazars, Charlie served for 13 years as Chief Audit Executive for a large electric and water utility. He also served for 12 years as Audit Committee Chair for a national not-for-profit board.
Charlie currently serves as a member of the International Internal Audit Standards Board (IIASB). He previously served for 7 years as the IIA’s Professional Certifications Board Chair and Exam Development Committee chair, helping shape the future of internal audit certification and professional standards. He is also a facilitator for The IIA’s Vision University executive education program, where he helps develop the next generation of audit leaders.
Sherry Ann Rodriguez, CIA, CRMA
Jasmerl LLC Consulting
Sherry Ann Rodriguez is a dynamic CEO, business executive, and sought-after speaker with over 20 years of experience at the intersection of accounting, internal audit, and risk management. As CEO of Jasmerl LLC Consulting, she partners with organizations to strengthen governance, elevate risk strategies, and align culture with performance. She delivers powerful, actionable insights that help leaders connect the dots between strategy, operations, and sustainable growth.
She holds a Bachelor of Science in Accounting from Medgar Evers College and an MBA in International Business from Long Island University. She is a Certified Internal Auditor (CIA) and Certified Risk Management Assurance (CRMA) professional. An active leader within the Institute of Internal Auditors (IIA), Sherry advances the profession while mentoring high school students, college scholars, and emerging professionals across New York City.
Her experience spans media, insurance, financial services, and nonprofit sectors, giving her a broad, real-world perspective that resonates with diverse audiences. She also teaches as a graduate adjunct professor of audit, accounting and financial reporting, currently at Fordham University. A passionate community advocate, Sherry serves in board leadership roles, including as former Chair of the Scholarship Committee for the Charles T. Davidson Scholarship Fund. She is also a proud mother of three sons, a dedicated soccer mom, and an avid gardener bringing energy, authenticity, and impact to every stage she steps on.
Pamela J. Stroebel Powers, CIA, CGAP, CRMA, CPA
The Institute of Internal Auditors
Pamela began work with the Institute of Internal Auditors in April 2021 and appreciates the opportunity to collaborate, liaison with, advocate for and provide guidance and thought leadership to public sector auditors around the globe.
Pam came to the IIA with 22 years’ experience as an internal auditor in Oregon State Government. Over that time, Pam worked for five agencies; she served as the Chief Audit Executive for four of those, established the first in-house internal audit activity in two of them, and in one position coordinated the State’s internal audit activities. Pamela also founded Powers CPA, LLC which provided internal audit, consulting and assurance services to government and non-profit entities for five years. Pam began her career as an external auditor with the Audits Division of the Secretary of State.
In addition to her audit roles, Pam has served as a contributing faculty member at Willamette University’s Atkinson Graduate School of Management since 2010. Over the course of her career, she has provided training on various topics including ethics, risk management, and auditing to agency staff, management and various professional organizations. She has also served as a course facilitator for the IIA, providing training for audit professionals globally. Pam has been an active member of the IIA, having held various leadership and committee positions. Pam earned a Bachelor’s degree in Accounting from Western Baptist College and an MBA from Willamette University.