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The State of Internal Audit in Higher Ed: Insights, Benchmarks & What’s Next

November 12, 2025 | 2:00 PM - 3:00 PM

November 12 @ 2:00 pm 3:00 pm EST

Based on findings from the joint ACUA/Baker Tilly survey of internal audit functions across higher education, this webinar will provide timely insights into the evolving landscape of internal auditing in colleges and universities. Attendees will explore key trends in areas such as internal audit team size and structure, team skill sets, risk coverage strategies, coordination with other risk and compliance functions, alignment with the new Global Internal Audit Standards, and reporting practices to audit committees. Whether you’re leading a mature audit function or building one in a resource-constrained environment, this session will offer practical takeaways to help internal auditors adapt, align with institutional priorities, and maximize their value in a changing higher education environment.

After attending this webinar, participants will be able to…

  1. Assess how internal audit functions are adapting in terms of team size, skill sets, and coverage strategies to meet evolving institutional risks and expectations.
  2. Identify and discuss current trends impacting internal audit practices in higher education, including risk areas such as cybersecurity, compliance, and financial sustainability.
  3. Understand how internal audit functions are evolving to incorporate data analytics, artificial intelligence, and key performance indicators (KPIs) to enhance audit effectiveness and responsiveness.

Delivery Method: Group Internet
Field of Study: Auditing
Advance Preparation: None
Prerequisites are required: No
Cost: $25 for non-members
Recommended CPEs: 1

Resources

Host Information

Ashley Deihr, CPA, CIA, CFE

Principal

Baker Tilly Advisory Group, LP

Ashley is a principal in Baker Tilly’s higher education industry practice. With over 20 years of experience, Ashley assists universities to understand, manage, and mitigate risk through collaborative, innovative internal audit and risk advisory services. Her teams drive strategic, financial, and student success at higher education institutions through strategic and enterprise risk assessments, internal audit and compliance reviews and investigations and business process reviews. She has assisted institutions in developing and reengineering infrastructures, governance practices, internal controls and business processes to mitigate risk and enhance efficiency, effectiveness and compliance in such areas as budgeting and resource management, financial management and reporting, sponsored research administration, compliance governance, student support and wellbeing and international operations.

Mike Cullen, CISA, CISSP, CIPP/US, CCP

Principal

Baker Tilly Advisory Group, LP

Mike Cullen is a principal with Baker Tilly, a national accounting and advisory firm. Mike is the higher education cybersecurity and IT risk leader for the firm. For over 20 years, he has worked with a variety of higher education institutions of various size and complexity, leading myriad cybersecurity and IT assessments, audits, and advisory projects, including evaluating information privacy and cybersecurity programs, testing compliance, and performing ethical hacking. Mike has presented to a variety of audiences, including executives, technologist, and auditors, at local, regional, and national events hosted by organizations such as, ACUA, AUECO, AGB, CACUBO, EACUBO, EDUCAUSE, IIA, ISACA, NACUBO, NCURA, and SCCE. Additionally, Mike has presented numerous webinars and on-campus at many universities.

Nikki Pittman, CIA, CISA, CFE

Chief Audit Executive

University of Alaska System

Nichole Pittman was born and raised in Fairbanks, Alaska. Pittman is responsible for oversight of the internal audit and institutional compliance functions for the University of Alaska System. She graduated from the University of Alaska Fairbanks with a B.B.A. in Accounting in 2003 and is a CIA, CISA, and CFE. Pittman began working at the System Office of Audit and Compliance Services as an assistant auditor in 2003 and held the position of information systems auditor prior to becoming the Chief Audit Executive for Audit and Compliance Services in 2008.