Episode introduction:

This week on The Audit Podcast, Casey Atwater, former Head of Audit at ZoomInfo and founder of Internal Audit Collective, joins the show to talk about how AI is changing SOX, internal controls, and the way internal audit work gets done.

We focus on what’s actually changing in practice. Casey shares why SOX is no longer just a testing exercise, but a design and architecture problem. As systems change faster and AI gets embedded into day-to-day work, the way controls are built and maintained has to change with it.

He explains why controls need to live inside workflows instead of being tracked in spreadsheets, and why management will increasingly take ownership of control design and execution. Internal audit still plays a role, but it shifts more toward advising, reviewing change, and focusing on higher-risk areas outside routine SOX testing.

We also talk about the gap between automation and complexity. Even though more systems are being added, many organizations are not seeing meaningful efficiency gains in controls. Casey walks through why that mismatch exists and what it means for audit teams.

The conversation ends with practical ways audit teams can start adapting now—by reducing redundant controls, looking harder at which systems actually need to be in scope, and working more directly with control owners to fix issues instead of just documenting them. He also makes the point that while tools and AI will change a lot of the technical work, relationships and communication inside the business still matter just as much.

1:42 — ControlBridge AI & the future of SOX

16:16 — Continuous monitoring

09:13 — Getting management to own controls

20:18 — AI beyond testing automation

22:24 — Practical actions for audit leaders

25:17 — Final Thoughts

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