Building a Better Auditor: A Journey of Determination

It was during a departmental monthly meeting in 2017 that I was handed a set of multiple-choice questions related to the internal audit profession. I decided to participate and was pleasantly surprised to find that the questions closely aligned with the work we do as internal auditors. To my delight — and some nervousness — I scored 80% when the exam scores were released.

Not long after, during a conversation with Mr. Amitava Saha, head of internal audit at ACI Ltd. in Bangladesh, he persistently encouraged me to pursue the CIA certification. I was excited about the idea but lacked the motivation to pursue another professional qualification, especially since I was still working on earning my Certified Management Accountant (CMA) credential. Moreover, in the field of internal audit in Bangladesh, the influence and respect that CA and CMA professionals commanded at that time were unmatched. This dilemma left me wondering whether it was worth investing more time and effort into pursuing another certification.

However, I decided to go along, and I registered for the CIA certification in 2018, just as some of my colleagues had, even though I had no idea what the future held for us.

Unfortunately, I failed on my very first attempt, despite dedicating a great deal of effort and commitment. However, this setback had a silver lining — it highlighted the areas where I needed improvement. I made a conscious effort to understand my weaknesses and worked diligently to overcome them. The first signs of progress began to appear by the end of October 2020.

Life took a new turn when my first child was born in August 2020. Around the same time, I learned that I had to complete the certification within four years — three years of regular study and a one-year extension. Failing to do so would mean forfeiting all my progress. The thought of all my time, effort, and money going to waste weighed heavily on me. I endured many sleepless nights, battling fatigue and drowsiness, while chasing a dream that increasingly felt impossible to achieve.

As my child grew into a toddler constantly seeking my attention, staying motivated became even more challenging. I vividly remember the moments when my little one would knock on the door of my study room, calling out, 'Baba, Baba,' and asking me to open it. Yet, I had to stay focused and avoid letting my thoughts drift while preparing for the exam. It was an incredibly difficult period to navigate, and I had to sacrifice countless occasions, gatherings, and get-togethers during that time.

Staying motivated for over a year became increasingly difficult, especially because three years had already passed since I had cleared Part Two. I was now in the extension period and facing Part Three, which had a much broader syllabus than the other two parts. It felt like a do-or-die situation, and I knew I had to attempt the exam as many times as necessary within that window to maximize my chances of success. Finally, in January 2023, during the final year of my extension, I successfully passed the exam.

This journey allowed me to connect with my Creator in ways I had never experienced before, as I believe God’s help comes when we truly give our best. The path was long and challenging, but with the support of my mentor, loved ones, colleagues, and friends, I was able to overcome the obstacles.

Is it worth the sacrifice, time, and effort I have made? That is a significant question for which I have to wait to obtain the answer. But what I do know is that this journey has taught me to believe in myself, deepened my understanding of my profession, and developed my confidence to stand out in a crowd. It has shaped not only the professional I am today but also the person I continue to evolve into. Regardless of the outcome, I can happily say that I gave it my all and tried my best.