How Two Students Taught 52 Auditors to Build AI Agents

The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Alex Rusate talks with Ivan Diaz and Mohamed Maiga, two Utah Valley University students whose curiosity led them to build practical AI tools. They explain how AI agents go beyond chatbots to automate repetitive audit work, why understanding the intended output is essential for validating AI-generated results, and how organizations can begin adopting AI without sacrificing security or human judgment. HOST: Alex Rusate, CIA, CISA, CPA, AAIA, CERP, CRMA, CCSA Senior Vice President and Director of Internal Audit, Arrow Financial GUESTS: Ivan Diaz Accounting Student, Utah Valley University Mohamed Maiga Cybersecurity Graduate, Utah Valley University KEY POINTS: Introduction: Students Teaching Auditors About AI Agents [00:00:00–00:00:35] Ivan's Introduction to the Internal Audit Conference [00:00:36–00:01:33] Finding an Audit Process to Automate [00:01:34–00:02:44] Building an AI Agent Without Technical Experience [00:02:45–00:04:13] Improving Results Through Iteration and Multiple AI Tools [00:04:14–00:05:47] The Difference Between Chatbots and AI Agents [00:05:48–00:07:05] Troubleshooting an Agent and Selecting the Right Model [00:07:06–00:08:20] Validating AI-Generated Audit Work [00:08:21–00:10:24] Designing Effective Instructions and Identifying Red Flags [00:10:25–00:11:43