The Midship Podcast: Mike Levy on the Future of Internal Audit
“Audit can’t afford to sit on the sidelines of innovation, we need to be in the room as technology is being built, not after the fact.”
Oct 15, 2025
On the very first episode of (the temporarily named) The Midship Podcast, we sit down with Mike Levy, CEO of Cherry Hill Advisory and former Chair of the IIA’s North American Board of Directors, to talk about how internal audit is evolving in an era defined by AI, automation, and constant change.
Mike pulls back the curtain on how new global standards are shaped, what it really takes for audit teams to keep up with emerging tech, and why the most successful functions will be the ones willing to rethink “how we’ve always done it.”
"If we’re not walking that walk and using the technology ourselves, how can we ever be expected to understand it deeply enough to audit it?"
He also shares a perspective that will resonate with every auditor facing digital transformation:
"Every single audit is an IT audit at the end of the day, in some way, shape, or form."
From the convergence of the second and third lines to the growing need for agility and advisory thinking, Mike’s take is equal parts practical and provocative.
Watch the full conversation to hear how today’s internal audit leaders are preparing for tomorrow’s risks.