Speakers & Sessions

Pre-Conference Sessions: Tuesday 5 November
1.45 pm-2.45 pm

IIA NZ CAE Forum 2025 Keynote Speaker

David Seath

Partner, Risk Advisory Services, Deloitte

David is a Partner specialising in the area of assurance and advisory services including internal audit, forensic audit and risk management. He leads Deloitte’s Risk Advisory offering in the South Island.

He joined the London office of a Big Six firm in 1993 and qualified as a Chartered Accountant in 1996. He has spent the last 30 years conducting a mix of internal audit, assurance, forensic and fraud investigation and fraud prevention assignments.

He has worked for Deloitte in New Zealand since early 2005, and is currently responsible for the delivery of a number of internal audit contracts across the country. He has also led a number of high profile fraud investigations that have garnered considerable press attention.

Session Topic:

Behind Closed Doors – Lessons from Internal Audit, Fraud Investigations, and Governance Under Pressure

Drawing on decades of experience in internal audit, fraud, waste, and abuse investigations across the public and private sectors, David Seath shares collective insights into what really challenges governance — and where internal audit can step in to drive accountability and improvement.

This keynote moves beyond a single case study to highlight the recurring patterns, red flags, and leadership dilemmas encountered in complex environments. With practical takeaways for Chief Audit Executives, David will examine the implications of these lessons for governance, culture, and assurance effectiveness.

Key takeaways:

- What CAEs should watch for: early indicators of fraud, control failure, and governance breakdowns

- How internal audit can respond when trust is compromised and systems come under strain

- Strategies for influencing executive leadership and boards without losing independence

- Lessons on judgement, ethics, and accountability from real-world investigations

This session is designed to equip audit leaders with deeper insight into the realities of oversight and the critical role they play in safeguarding public value and organisational integrity.