Format: Online
Trends from recent research show that expectations are growing for the internal audit function to provide second-line responsibilities. Additionally, chief audit executives are taking on responsibilities for managing teams with non-internal-audit responsibilities. The recently published Statements of Position describe how these expectations and responsibilities can be met while protecting the internal audit function's independence and internal auditors' objectivity. The webinar will explore how coordination and reliance among the lines enhances organizational value and how the chief audit executive's unique position and enterprisewide view makes the role prime for orchestrating an integrated approach to assurance and advice.
DATE: Oct 20, 2026
TIME: 12:00 PM–1:00 PM 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:
- Recall awareness of recent research into trends in expectations of internal audit functions and audit leadership.
- Summarize the key themes from the updated Statements of Position: Three Lines Model and The Role of the Internal Audit Function in ERM.
- Name the potential impacts on internal audit independence and objectivity from expanded expectations and the safeguards to manage the risks.
- Recognize the benefits of coordination and reliance among various providers of assurance and advisory services.
Learning Objective(s):
SPEAKERS
Naohiro Mouri, CIA, CPA
With more than 35 years of experience managing audit departments at international financial institutions such as MS&AD Holdings, AIG, MetLife, JPMorgan, Morgan Stanley, and Shinsei Bank, Naohiro (Neo) Mouri has experience in global internal audit execution and management, liaising with regulatory authorities in various countries, and handling board and audit committee reporting across various countries. Constantly striving for improvement and reform in auditing, Neo has driven the automation and efficiency of audit processes—incorporating technologies such as generative AI and analytics—to reconcile the conflicting objectives of cost reduction and expanding audit scope.
Beyond his professional duties, Neo has been deeply committed to contributing to society, being active in the Institute of Internal Auditors since 1995 and currently serving on the ERM Committee, where he promotes collaboration between the "second line" and "third line" of defense. He served a three-year term as Chair of the IIA's International Standards Board (ended in July 2026), leading the 2024 revision of the international standards. Additionally, Neo served as the IIA's Global Chair for a one-year term (2018-19). He currently serves as Chair of the Audit Committee for the United Nations Office for Project Services (UNOPS).
Emre Alpargun, CIA
Emre Alpargun is the chief audit executive at Palo Alto Networks, where he leads enterprisewide internal audit strategy, risk management, and compliance operations and spearheads the CFO Organization’s AI Program, focusing on driving transformation and pioneering responsible AI solutions across the enterprise.
Emre’s background spans executive leadership roles at Procter & Gamble and Excelligence Learning Corporation, with a focus on re-engineering business processes and delivering results within blue-chip and private equity-owned environments. Throughout my career, he has specialized in leading global finance transformations, M&A, and strategic business partnerships. Emre holds an MBA from Indiana University’s Kelley School of Business and serves as a board member for the San Jose Chapter of the Institute of Internal Auditors (IIA).
Ann Brook, CIA, CFIIA, QIAL
Ann Brook is the director of Knowledge and Learning at the Chartered Institute of Internal Auditors, and has more than 24 years of experience in internal auditing, risk management, and governance. Passionate about advancing the profession, she combines extensive practitioner experience with thought leadership in emerging areas such as artificial intelligence, corporate governance, risk management, and internal audit standards.
Ann volunteers with The IIA Global as a member of the International Internal Audit Standards Board. She also serves as an external examiner for the Institute of Risk Management. Her career also includes more than a decade in higher education, including senior academic and leadership positions at Birmingham City University and Birmingham City Business School.
David Petrisky, CIA, CRMA, CPA, CISA
David Petrisky is the Director of Professional Standards at The IIA’s Global Headquarters. He led the development and publication of The IIA’s Global Internal Audit Standards (2024), Quality Assessment Manual (2024), and Statements of Position (2026).
Previously, David served as Director of Professional Guidance (Technology) on The IIA Headquarters Guidance team. Before joining The IIA, he held several internal audit roles across the telecommunications, fintech, and mass transit sectors.
Since 2019, David has also taught internal auditing to more than 400 students in the Master of Accounting program at Georgia State University, an IAEP school.