Ep 272: Understanding the IIA's Topical Requirements w/ Roberto Zambelli (Vodafone Three)
Tue Feb 03 2026
This week on The Audit Podcast, our guest is Roberto Zambelli, Head of Audit at Vodafone Three.
Roberto breaks down the IIA's new topical requirements, with a particular focus on organizational behavior. He explains how these requirements are part of the IIA's Vision 2035 to modernize internal audit and provide clearer, more practical guidance for auditing complex and traditionally "soft" areas like culture and behavior.
We also discuss how topical requirements move audit from broad principles to more structured, consistent approaches—helping auditors better design reviews around specific topics such as data privacy, regulatory expectations, and organizational culture. Drawing on his background in behavioral science, Roberto shares his perspective on how auditors can assess culture in a more disciplined and meaningful way.
Be sure to connect with Roberto on LinkedIn.
Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.
Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.
Timecodes:
1:32 – Personal ChatGPT Use Case
5:47 – Audits That Require Topical Requirements
11:05 – What Is a Topical Requirement?
15:41 – The Value of a Behavioral Audit
27:13 – What More Is Needed?
31:53 – Final Thoughts
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This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.
Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.
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This week on The Audit Podcast, our guest is Roberto Zambelli, Head of Audit at Vodafone Three. Roberto breaks down the IIA's new topical requirements, with a particular focus on organizational behavior. He explains how these requirements are part of the IIA's Vision 2035 to modernize internal audit and provide clearer, more practical guidance for auditing complex and traditionally "soft" areas like culture and behavior. We also discuss how topical requirements move audit from broad principles to more structured, consistent approaches—helping auditors better design reviews around specific topics such as data privacy, regulatory expectations, and organizational culture. Drawing on his background in behavioral science, Roberto shares his perspective on how auditors can assess culture in a more disciplined and meaningful way. Be sure to connect with Roberto on LinkedIn. Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok. Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel. Timecodes: 1:32 – Personal ChatGPT Use Case 5:47 – Audits That Require Topical Requirements 11:05 – What Is a Topical Requirement? 15:41 – The Value of a Behavioral Audit 27:13 – What More Is Needed? 31:53 – Final Thoughts * This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype. Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.