The Audit Podcast | Ep 271: Leveraging Analytics and Building Audit Culture w/ David Bowman (Unum Group)

Date: January 27, 2026
Host: Trent Russell
Guest: David Bowman, Global Chief Auditor at Unum Group

Episode Overview

In this episode, host Trent Russell sits down with David Bowman, Global Chief Auditor at Unum Group, to explore innovative models for integrating analytics into audit functions and the impact of audit culture on adoption and results. The conversation covers Bowman's distinctive team structure—which attracted Gartner’s attention and prompted a case study—as well as practical advice for audit teams of all sizes striving to enhance analytics, improve stakeholder engagement, and foster a thriving culture.

Key Themes & Discussion Points

1. A New Model for Data Analytics in Audit Teams

• Integrating Data Specialists:
  David describes how Unum Group embedded data specialists within each functional audit team, moving away from centralized or siloed analytics resources.

  “Each of our audit teams...have a data specialist basically aligned, if you will, like a dotted line to each one of those teams. So they're actually actively involved in team meetings of those functional audit teams.” (05:56)

• Advantages:

  • Early and continuous involvement of data specialists leads to greater use of analytical tools.
  • Specialists understand audits deeply and are part of planning cycles, eliminating excuses for not leveraging analytics.

• Team Details:

  • Global audit team: ~60 auditors in 5 functional teams (average 8-10 per team).
  • Data specialists support their respective teams and can be flexibly allocated based on audit needs.

  “Some audits are going to be more data heavy... So, it gives the empowerment to audit leaders to really allocate where's the best use of this data team member.” (10:50)

2. Tiered Levels of Data Analytics Engagement

• Tier 1: Basic Support

  • Auditors attempt analytics independently and “phone a friend” when they’re stuck.
  • Builds auditor confidence and promotes self-sufficiency.

• Tier 2: Assigned Analytics Tasks

  • Data specialists handle complex audit steps requiring advanced analytics.
  • Involvement starts at audit planning to ensure readiness and alignment.

• Tier 3: Data-Driven Deep Dives

  • Thorough, data-led audits identified well in advance.
  • Run by advanced analytics team, partnering with functional auditors for robust, efficient results.

  “You really need to do it in a team effort. So we're bringing those individuals together, and because of the teamwork and the dotted lines and how they're working, there's already that trusted relationship.” (17:48)

3. Cultural Foundations for Effective Analytics

• Emphasizing Trust and Collaboration:

  • David credits success to a deliberate focus on culture and team trust.
  • Real-time, mutual learning: Data specialists and auditors learn from each other.

  “You almost get to this real time learning between the team members...that's just a great example of the trusted relationship between our auditors.” (21:09)

• Team Buy-In and Evolution:

  • Initial skepticism gave way to recognition of value as the model evolved and delivered tangible results.

  “At first there was a little bit of like, I think some folks on my team were probably scratching their head saying, David, what is this vision you have?” (13:41)

4. Stakeholder and Business Impact

• Stronger, Data-Backed Findings:

  • Stakeholders took notice of more robust, data-supported audit findings, increasing audit credibility.

  “It's hard to argue an audit finding when it's supported by data.” (23:11) — CIO to David Bowman

• Cross-Pollination of Skills:

  • Functional auditors are becoming skilled in analytics, and data specialists are learning about audit processes.

  “Over the last year he's picked up and he's really become a specialist... I think that's really the future we're seeing for our auditors.” (24:41)

5. Scaling the Model for Smaller Teams

• Practical Adaptation:

  • For teams with less than 8 auditors, focus on breaking down internal silos and fostering cross-training.

  “Even in a small team... it's the culture... increase your connections...held them accountable to rotate and learn other parts of the audit.” (29:49)

• Leverage AI Tools:

  • Tools like Copilot or ChatGPT serve as “extra analysts”, enabling small teams to achieve more with limited resources.

  “Taking advantage of Copilot is effectively adding a full time data analyst for each auditor.” (33:32)

6. Audit Leadership Role and Lessons Learned

• Bowman’s Leadership Focus:

  • Setting vision, supporting team needs, advocating for resources, and ensuring follow-through.

  “A lot of times I'm asking my teams... how can I support you? And so I want to lean in. And it's part of our culture.” (00:00, 38:25)

• Lessons in Building Culture:

  • Trust, communication, consistency, and accountability.
  • Proactive transparency: “No surprises” philosophy with both team and stakeholders.

  “Don't ignore culture. It's always there whether you like it or not.” (41:06) “Build trust by making connections and relationships—only then can you have trust.” (47:24)

• Soft Skills Matter:

  • “Sometimes the softer skills are the hardest.” (45:18)
  • Strive to “leave it better than when you started”—for every person, team, and business unit.

Notable Quotes & Memorable Moments

• On the Value of Analytics-Backed Audit:
  “It’s hard to argue an audit finding when it’s supported by data.” — David Bowman quoting the CIO (23:11)

• On Breaking Down Silos and Emphasizing Culture:
  "I started challenging the team and held them accountable to rotate and learn other parts of the audit... but in the same way your SOX auditor needs to do some IT audits." (30:07)

• On Leadership Philosophy:
  “Make connections that build relationships. It’s only when you have relationships that you can have that trust.” — David Bowman quoting his audit committee chair (47:11)

• “The soft skills are hard. ...The soft skills make you sweat.” — Trent Russell (45:54)

• “Be kind to yourselves. Be kind to others.” (47:53)

Important Timestamps

• [05:19] David introduces the audit analytics team structure and partnership approach.
• [09:53] Breakdown of team makeup and resource allocation.
• [12:53] Managing reporting lines and dual responsibilities for data specialists.
• [17:08] Describing the three tiers of analytics engagement within audits.
• [21:01] Real-life examples of relationship-based skills exchange between auditors and DA specialists.
• [22:45] Business stakeholder feedback and credibility of analytics-driven findings.
• [25:59] Handling resource changes—what happens if a DA specialist leaves.
• [28:56] Adapting the model for smaller audit teams and cross-training.
• [33:51] David on his role, leadership responsibilities, and supporting the team.
• [40:50] Budgeting, resource advocacy, and maintaining accountability.
• [41:04] David’s condensed lessons learned from leading global audit teams.
• [46:32] Final leadership advice and closing thoughts.

Takeaways for Audit Professionals

• Embedding analytics expertise in functional teams fosters meaningful results and learning.
• Organizational culture and trust are indispensable for innovation in audit.
• Even small teams can make big leaps in analytics with creative cross-training and AI-powered tools.
• Leaders must advocate for their teams, invest in their development, and model the collaborative, open-minded culture they wish to build.

Closing Thoughts from David Bowman:
“Don’t underestimate the value of trust... Make connections that build relationships. It’s only when you have relationships that you can have that trust. And just be kind—to yourself and to others. Leave it better than when you started.” (47:04–48:56)