In this episode, the GEMS internal audit team talk about their role in providing assurance on risk management and governance for the medical aid scheme. The panel includes Bongani Bango (Senior Manager, Internal Audit), Vanessa Ngwenya-Ndlovu (Senior Manager, Internal Audit Finance and Operations), and Jules Nunes (Senior Manager, Internal Forensics), hosted by Uveka Rangopan. The conversation explores the primary mandate of internal audit, which is to provide objective and independent assurance to help the organisation achieve its objectives by evaluating governance, risk management, and internal controls. The team explains how they maintain independence by reporting directly to the audit committee rather than executives, which allows them to work without undue influence. They discuss fraud in the context of GEMS, describing it as intentional actions against policies or legislation for personal or financial gain. The panelists share how they handle conflicts of interest, maintain objectivity, and the role of technology in combating fraud. They also cover the evolution of fraud techniques, particularly with the rise of AI and technology, and provide guidance on what employees should do if they suspect fraudulent activities, including documenting observations, gathering evidence, and reporting through appropriate channels like the Whistle Blow Hotline.