Building a Better Auditor: Changing How Internal Audit is Perceived

Much like the gladiators who fought courageously in the arena, auditors too step into a different kind of battlefield every day, and one of their biggest challenges is perception. Internal audit has long battled the view that it is merely a compliance obligation rather than an asset. Shifting these perceptions and transforming internal audit into a strategic business partner is a multi-dimensional journey. Here is what it takes.

Building a Legacy, Brick-by-Brick

The Colosseum was not built overnight. It took years of vision, planning, and the collective effort of skilled workers to create a structure that would stand the test of time. Similarly, a high-performing internal audit team is not assembled in a single day. It is built block-by-block.

Technical skills, ethical integrity, and a focus on risk are the stones upon which everything else is built. Yet, to truly raise the perception of internal audit, the journey starts with self-awareness, a willingness to change, the ability to own and learn from mistakes, and the resilience to go through the change. Skills needed include strategic thinking, relationship building, and what I call the “7 Cs of Audit Success”: Commercial acumen, communication, connection, courage, confidence, curiosity, and clarity.

Gladiators of Change

Like the gladiators who honed their skills through countless battles, auditors, too, improve on the job. Their battlefield, however, is one of perception, and their weapons are communication, trust, and the ability to influence. Their ultimate achievement is being seen as a strategic business partner.

When I first met Adam, a CAE I mentor, he said to me, “My team is viewed as a necessary evil; we are neither liked nor welcome.” Adam had the self-honesty to acknowledge things were not working and a willingness to change. His team’s reputation in the business was dire, reports were technical and uninspiring, their recommendations often landed with a thud, and the business resisted them. He dreaded meeting with the executives or audit committee.

By mapping out a strategy to elevate their performance and perceptions, Adam and the team began to build relationships with key stakeholders. They started listening more to the business concerns of audit clients, striving to understand their goals, and showing how internal audit could help them succeed. They worked on collaboration and communication, making reports and meetings more fit-for-purpose, engaging, and insightful.

Over time, the perception shifted. The team became known for its practical, business-aligned insights and were soon sought out for advice. They started to influence positive change, earn credibility, and perceptions changed.

Steps for Transforming Perception

Start with a vision: Define what success looks like and align it to your organizational vision for relevance and impact.
Assess, plan, and execute: Conduct a candid assessment of where you stand today. Identify gaps and opportunities for growth. Create a roadmap to improve. Implement your plan and refine it as you learn from your experience.
Foster resilience and enthusiasm: The path won’t be smooth. Setbacks and obstacles are inevitable, but resilience and a positive outlook will keep you moving forward.

Winning the Perception Battle

The ultimate victory for internal audit is not completing an audit plan or producing reports. It’s in earning the trust and respect of the organization and being seen as an influential strategic partner. Auditors must believe in their mission. They must have the courage and confidence to challenge, the resilience to face resistance, and the clarity to connect their work to the broader organizational goals. By doing so, they don’t just win the battle of perceptions; they redefine the narrative of what internal audit can be.

Rome wasn’t built in a day, and neither is a high-performing internal audit team. The transformation is possible and very rewarding. The legacy you create will be worth the effort.